https://www.taxtmi.com/caselaws?id=797391 Section 153A jurisdiction depends on whether the relevant assessment year falls within the statutory block period computed from the assessment year relevant to the search. For a search conducted on 30 June 2019, the relevant year was treated as Assessment Year 2020-21. Applying the jurisdictional High Court's method for computing the permissible ten-year block, Assessment Year 2010-11 fell outside that period. Consequently, assumption of jurisdiction under Section 153A was invalid and the assessment for that year was quashed. en-us Wed, 12 Aug 2026 00:00:00 +0530 Fri, 21 Aug 2026 08:28:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797391 Section 153A jurisdiction depends on whether the relevant assessment year falls within the statutory block period computed from the assessment year relevant to the search. For a search conducted on 30 June 2019, the relevant year was treated as Assessment Year 2020-21. Applying the jurisdictional High Court's method for computing the permissible ten-year block, Assessment Year 2010-11 fell outside that period. Consequently, assumption of jurisdiction under Section 153A was invalid and the assessment for that year was quashed. Case-Laws Income Tax Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797391