https://www.taxtmi.com/caselaws?id=799698 Section 153B(1) required search-related assessments to be completed within twelve months from the end of the financial year in which the final search authorisation was executed. Where the final authorisation was executed in financial year 2020-21, the statutory deadline was 31 March 2022. The COVID-19 limitation extension applied only to judicial and quasi-judicial matters, including appeals, suits and petitions, and did not extend deadlines for original assessment proceedings. Assessments completed on 11 April 2022 were consequently beyond limitation and invalid. en-us Fri, 18 Sep 2026 00:00:00 +0530 Fri, 25 Sep 2026 08:16:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799698 Section 153B(1) required search-related assessments to be completed within twelve months from the end of the financial year in which the final search authorisation was executed. Where the final authorisation was executed in financial year 2020-21, the statutory deadline was 31 March 2022. The COVID-19 limitation extension applied only to judicial and quasi-judicial matters, including appeals, suits and petitions, and did not extend deadlines for original assessment proceedings. Assessments completed on 11 April 2022 were consequently beyond limitation and invalid. Case-Laws Income Tax Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799698