https://www.taxtmi.com/highlights?id=104220 Search-assessment limitation requires court-ordered stay periods to be excluded within the single composite limitation period before testing whether TOLA extends that date. Treating the stay exclusion as an addition after a TOLA extension would improperly enlarge the period available for completing assessments. For years affected by the stay, the composite limitation date fell outside the TOLA window; for the remaining years, the extension operated only until 30 September 2021. The assessments, related notices and consequential penalty proceedings for all nine assessment years were time-barred and quashed, while the merits of the additions remained open. en-us Sat, 26 Sep 2026 08:31:02 +0530 Sat, 26 Sep 2026 08:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104220 Search-assessment limitation requires court-ordered stay periods to be excluded within the single composite limitation period before testing whether TOLA extends that date. Treating the stay exclusion as an addition after a TOLA extension would improperly enlarge the period available for completing assessments. For years affected by the stay, the composite limitation date fell outside the TOLA window; for the remaining years, the extension operated only until 30 September 2021. The assessments, related notices and consequential penalty proceedings for all nine assessment years were time-barred and quashed, while the merits of the additions remained open. Highlights Income Tax Sat, 26 Sep 2026 08:31:02 +0530 https://www.taxtmi.com/highlights?id=104220