https://www.taxtmi.com/caselaws?id=799035 For non-searched persons, the deemed date of search under the first proviso to Section 153C(1) governs computation of both the six-year and extended ten-year assessment blocks. Binding jurisdictional precedent treats the relevant date as the receipt or handover of seized books, documents or assets to the Assessing Officer having jurisdiction over that person, rather than the date of the original search. Where the satisfaction note and notice arise in financial year 2021-22, the permissible ten-year block runs from assessment year 2013-14 through assessment year 2022-23. Assessment year 2012-13 consequently falls outside that block. en-us Tue, 25 Aug 2026 00:00:00 +0530 Wed, 16 Sep 2026 08:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799035 For non-searched persons, the deemed date of search under the first proviso to Section 153C(1) governs computation of both the six-year and extended ten-year assessment blocks. Binding jurisdictional precedent treats the relevant date as the receipt or handover of seized books, documents or assets to the Assessing Officer having jurisdiction over that person, rather than the date of the original search. Where the satisfaction note and notice arise in financial year 2021-22, the permissible ten-year block runs from assessment year 2013-14 through assessment year 2022-23. Assessment year 2012-13 consequently falls outside that block. Case-Laws Income Tax Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799035