https://www.taxtmi.com/caselaws?id=792570 Section 153A search assessment for AY 2011-12 was held invalid because the year fell outside the ten-year block period computed from the end of the assessment year relevant to the search year, making the proceedings time-barred and beyond jurisdiction. Grounds framed by the Revenue with reference to Section 153C were treated as irrelevant to the impugned Section 153A proceedings and could not survive. The assessment was therefore unsustainable for want of jurisdiction, and the Revenue's appeal failed. en-us Wed, 06 May 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792570 Section 153A search assessment for AY 2011-12 was held invalid because the year fell outside the ten-year block period computed from the end of the assessment year relevant to the search year, making the proceedings time-barred and beyond jurisdiction. Grounds framed by the Revenue with reference to Section 153C were treated as irrelevant to the impugned Section 153A proceedings and could not survive. The assessment was therefore unsustainable for want of jurisdiction, and the Revenue's appeal failed. Case-Laws Income Tax Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792570