https://www.taxtmi.com/caselaws?id=792128 Assessments framed under section 153C for assessment years 2010-11 to 2013-14 were held time-barred because the ten-year block period had to be computed backward from the assessment year linked to the satisfaction note recorded on 07.02.2023. Seized documents from a search in another group case were handed over to the assessee's Assessing Officer, but applying the governing jurisdictional High Court ruling, the relevant block did not extend to those years. The assessments under section 143(3) read with section 153C were therefore quashed, and the revenue's challenge failed. en-us Wed, 29 Apr 2026 00:00:00 +0530 Sat, 23 May 2026 08:27:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792128 Assessments framed under section 153C for assessment years 2010-11 to 2013-14 were held time-barred because the ten-year block period had to be computed backward from the assessment year linked to the satisfaction note recorded on 07.02.2023. Seized documents from a search in another group case were handed over to the assessee's Assessing Officer, but applying the governing jurisdictional High Court ruling, the relevant block did not extend to those years. The assessments under section 143(3) read with section 153C were therefore quashed, and the revenue's challenge failed. Case-Laws Income Tax Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792128