https://www.taxtmi.com/caselaws?id=785897 Reopening assessments under the search-triggered reassessment provision must respect the ten-year computation from the first assessment year determined by the date of search; where the search occurred on 11.11.2022 and notice issued 31.03.2023, the tenth assessment year ends with 2014-15, so reopening for 2012-13 exceeded the ten-year limit and was invalid. The court held that limitation can be raised at any stage as a pure question of statutory interpretation, that assessing officers are expected to compute the ten-year period correctly, and exercised writ jurisdiction to set aside the reopening; writ petition allowed. en-us Tue, 20 Jan 2026 00:00:00 +0530 Sun, 01 Feb 2026 11:16:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785897 Reopening assessments under the search-triggered reassessment provision must respect the ten-year computation from the first assessment year determined by the date of search; where the search occurred on 11.11.2022 and notice issued 31.03.2023, the tenth assessment year ends with 2014-15, so reopening for 2012-13 exceeded the ten-year limit and was invalid. The court held that limitation can be raised at any stage as a pure question of statutory interpretation, that assessing officers are expected to compute the ten-year period correctly, and exercised writ jurisdiction to set aside the reopening; writ petition allowed. Case-Laws Income Tax Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785897