https://www.taxtmi.com/caselaws?id=792426 For search-related proceedings against a non-searched person, the legally relevant date for section 153C jurisdiction and block-period computation is the satisfaction-note date. On that basis, where an assessment year falls outside the ten-year span, section 153C proceedings are without jurisdiction and liable to be quashed. The text also states that where satisfaction is recorded after 01.04.2021, section 153C cannot be invoked in the manner adopted and the matter must proceed, if at all, under section 148; any 153C notice in that situation is unsustainable and connected additions become academic. en-us Thu, 30 Apr 2026 00:00:00 +0530 Wed, 27 May 2026 11:04:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792426 For search-related proceedings against a non-searched person, the legally relevant date for section 153C jurisdiction and block-period computation is the satisfaction-note date. On that basis, where an assessment year falls outside the ten-year span, section 153C proceedings are without jurisdiction and liable to be quashed. The text also states that where satisfaction is recorded after 01.04.2021, section 153C cannot be invoked in the manner adopted and the matter must proceed, if at all, under section 148; any 153C notice in that situation is unsustainable and connected additions become academic. Case-Laws Income Tax Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792426