https://www.taxtmi.com/caselaws?id=790565 Under the search-related reassessment scheme, the ten-year block is computed from the end of the assessment year relevant to the previous year in which the search is conducted, and the search assessment year is included in that reckoning. The different wording used for the six-year block and the ten-year block was treated as deliberate, requiring different computational methods. Applying that construction, the notice for Assessment Year 2015-16 fell beyond the permissible ten-year period and was barred by limitation. en-us Wed, 08 Apr 2026 00:00:00 +0530 Mon, 27 Apr 2026 08:21:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790565 Under the search-related reassessment scheme, the ten-year block is computed from the end of the assessment year relevant to the previous year in which the search is conducted, and the search assessment year is included in that reckoning. The different wording used for the six-year block and the ten-year block was treated as deliberate, requiring different computational methods. Applying that construction, the notice for Assessment Year 2015-16 fell beyond the permissible ten-year period and was barred by limitation. Case-Laws Income Tax Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790565