https://www.taxtmi.com/caselaws?id=786225 Interpretation of the date of satisfaction recorded by the assessing officer determines the taxable years reachable under search-linked proceedings. Applying the first proviso's temporal test, the AO's satisfaction dated 24.05.2022 fixes the search year as AY 2023-24 and the six preceding assessment years (AY 2017-18 to AY 2022-23). Consequently, assessments for those years, including AY 2021-22, required initiation by notice under search-derived procedure rather than by routine notice under section 143(2); the appeal was allowed on that basis. en-us Fri, 06 Feb 2026 00:00:00 +0530 Mon, 09 Feb 2026 09:19:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786225 Interpretation of the date of satisfaction recorded by the assessing officer determines the taxable years reachable under search-linked proceedings. Applying the first proviso's temporal test, the AO's satisfaction dated 24.05.2022 fixes the search year as AY 2023-24 and the six preceding assessment years (AY 2017-18 to AY 2022-23). Consequently, assessments for those years, including AY 2021-22, required initiation by notice under search-derived procedure rather than by routine notice under section 143(2); the appeal was allowed on that basis. Case-Laws Income Tax Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786225