https://www.taxtmi.com/caselaws?id=786057 Section 153C's first proviso treats the date on which seized books, documents or assets are received by the non-searched person's jurisdictional Assessing Officer as the reference date for calculating the six-year or ten-year assessment block. Where the satisfaction note for the non-searched person was recorded on 24 June 2022, the deemed year of search became assessment year 2023-24. Assessment years 2011-12 and 2012-13 consequently fell outside the applicable ten-year block, rendering the assessments time-barred and liable to be quashed. 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 Section 153C's first proviso treats the date on which seized books, documents or assets are received by the non-searched person's jurisdictional Assessing Officer as the reference date for calculating the six-year or ten-year assessment block. Where the satisfaction note for the non-searched person was recorded on 24 June 2022, the deemed year of search became assessment year 2023-24. Assessment years 2011-12 and 2012-13 consequently fell outside the applicable ten-year block, rendering the assessments time-barred and liable to be quashed. Case-Laws Income Tax Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786057