https://www.taxtmi.com/caselaws?id=470328 Reassessment for AY 2016-17 could not rely on the extended search-related framework because the petitioner was not searched and the material found in another group's search was not shown to belong to, pertain to, or relate to the petitioner. The notice therefore had to satisfy the ordinary reassessment limitation rules. Issued beyond the prescribed six-year period from the end of the relevant assessment year, it was time-barred and invalid. en-us Tue, 07 Jan 2025 00:00:00 +0530 Thu, 23 Jul 2026 17:32:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470328 Reassessment for AY 2016-17 could not rely on the extended search-related framework because the petitioner was not searched and the material found in another group's search was not shown to belong to, pertain to, or relate to the petitioner. The notice therefore had to satisfy the ordinary reassessment limitation rules. Issued beyond the prescribed six-year period from the end of the relevant assessment year, it was time-barred and invalid. Case-Laws Income Tax Tue, 07 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470328