https://www.taxtmi.com/caselaws?id=797011 Section 153A's extended ten-year period for search-related reassessment is computed from the end of the assessment year relevant to the search year, unlike the six-year period under section 153A(1)(b), which covers years immediately preceding that assessment year. The search assessment year is therefore included as the first year of the ten-year block. For a search conducted in financial year 2023-24, Assessment Year 2024-25 was the first year and Assessment Year 2015-16 the tenth year. Assessment Year 2014-15 fell outside the permissible period, rendering the reassessment notice time-barred and liable to be quashed. en-us Mon, 23 Feb 2026 00:00:00 +0530 Fri, 14 Aug 2026 07:18:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797011 Section 153A's extended ten-year period for search-related reassessment is computed from the end of the assessment year relevant to the search year, unlike the six-year period under section 153A(1)(b), which covers years immediately preceding that assessment year. The search assessment year is therefore included as the first year of the ten-year block. For a search conducted in financial year 2023-24, Assessment Year 2024-25 was the first year and Assessment Year 2015-16 the tenth year. Assessment Year 2014-15 fell outside the permissible period, rendering the reassessment notice time-barred and liable to be quashed. Case-Laws Income Tax Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797011