https://www.taxtmi.com/caselaws?id=469485 In a section 153C search-assessment context, the block period for a non-searched person is computed from the date of recording satisfaction and receipt of seized material, not the date of search on the other person. On that basis, assessment years outside the six-year block were treated as beyond jurisdiction, while a year falling within the special block could not be assessed under section 143(3) and had to proceed under the search assessment code. For profit estimation, the fair gross profit rate was taken from the average of the assessee's disclosed results, with recomputation directed at 0.18% or the declared rate, whichever was higher. en-us Tue, 30 Dec 2025 00:00:00 +0530 Thu, 18 Jun 2026 18:59:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469485 In a section 153C search-assessment context, the block period for a non-searched person is computed from the date of recording satisfaction and receipt of seized material, not the date of search on the other person. On that basis, assessment years outside the six-year block were treated as beyond jurisdiction, while a year falling within the special block could not be assessed under section 143(3) and had to proceed under the search assessment code. For profit estimation, the fair gross profit rate was taken from the average of the assessee's disclosed results, with recomputation directed at 0.18% or the declared rate, whichever was higher. Case-Laws Income Tax Tue, 30 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469485