https://www.taxtmi.com/caselaws?id=786057 Date of recording the satisfaction note in the searched person's files constitutes the deemed date of search for the nonsearched person, so limitation for assessments under the search regime is computed from that date. The article applies settled precedent of the Supreme Court and Delhi High Court holding that receipt of seized documents triggers the deemed search date; here the satisfaction note dated 24.06.2022 makes the relevant search year FY 2022-23 (AY 2023-24). Consequently the tenyear limitation block runs back only to AY 2014-15, rendering AY 2011-12 and 2012-13 beyond jurisdiction and not assessable. en-us Fri, 16 Jan 2026 00:00:00 +0530 Thu, 05 Feb 2026 09:16:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786057 Date of recording the satisfaction note in the searched person's files constitutes the deemed date of search for the nonsearched person, so limitation for assessments under the search regime is computed from that date. The article applies settled precedent of the Supreme Court and Delhi High Court holding that receipt of seized documents triggers the deemed search date; here the satisfaction note dated 24.06.2022 makes the relevant search year FY 2022-23 (AY 2023-24). Consequently the tenyear limitation block runs back only to AY 2014-15, rendering AY 2011-12 and 2012-13 beyond jurisdiction and not assessable. Case-Laws Income Tax Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786057