https://www.taxtmi.com/caselaws?id=801504 The saving provision in section 149 requires reassessment limitation for assessment years beginning on or before 1 April 2021 to be tested under the law preceding the Finance Act, 2021, even where the search occurred later. Under the earlier search-assessment framework, the assessment year relevant to the year of search is the first year in the ten-year computation. Where the search assessment year is 2022-23, assessment year 2012-13 is the eleventh year and falls outside that period; the earlier six-year reassessment limit had also expired. en-us Thu, 08 Oct 2026 00:00:00 +0530 Tue, 03 Nov 2026 10:05:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801504 The saving provision in section 149 requires reassessment limitation for assessment years beginning on or before 1 April 2021 to be tested under the law preceding the Finance Act, 2021, even where the search occurred later. Under the earlier search-assessment framework, the assessment year relevant to the year of search is the first year in the ten-year computation. Where the search assessment year is 2022-23, assessment year 2012-13 is the eleventh year and falls outside that period; the earlier six-year reassessment limit had also expired. Case-Laws Income Tax Thu, 08 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801504