https://www.taxtmi.com/caselaws?id=787085 Clause (xii) of Explanation (1) to Section 153 permits exclusion of the search-to-handover interval only to the extent that that interval falls within the assessee's statutory limitation period, subject to the 180 day cap; periods outside the limitation window are not excluded. Applying that rule to the facts produced a recalculated limitation date earlier than the assessment date, so the assessment under Section 143(3) was found to be time barred and was quashed, with the appeal allowed for the assessee. en-us Wed, 18 Feb 2026 00:00:00 +0530 Thu, 26 Feb 2026 07:35:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787085 Clause (xii) of Explanation (1) to Section 153 permits exclusion of the search-to-handover interval only to the extent that that interval falls within the assessee's statutory limitation period, subject to the 180 day cap; periods outside the limitation window are not excluded. Applying that rule to the facts produced a recalculated limitation date earlier than the assessment date, so the assessment under Section 143(3) was found to be time barred and was quashed, with the appeal allowed for the assessee. Case-Laws Income Tax Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787085