https://www.taxtmi.com/caselaws?id=787376 Question concerned whether a notice under Section 153C was time barred in view of a search on 04.03.2022. The court applied Section 153A(1)(b) and Explanation 1 to Section 153A, holding that the ten year block is computed backwards from the end of the assessment year relevant to the previous year in which the search is conducted (search assessment year AY 2022 23), so the ten year period ran back to AY 2013 14 and excluded AY 2012 13. Applying that computation, the Section 153C notice for AY 2012 13 was held barred by limitation and was quashed; writ allowed. en-us Tue, 03 Feb 2026 00:00:00 +0530 Tue, 03 Mar 2026 08:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787376 Question concerned whether a notice under Section 153C was time barred in view of a search on 04.03.2022. The court applied Section 153A(1)(b) and Explanation 1 to Section 153A, holding that the ten year block is computed backwards from the end of the assessment year relevant to the previous year in which the search is conducted (search assessment year AY 2022 23), so the ten year period ran back to AY 2013 14 and excluded AY 2012 13. Applying that computation, the Section 153C notice for AY 2012 13 was held barred by limitation and was quashed; writ allowed. Case-Laws Income Tax Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787376