https://www.taxtmi.com/caselaws?id=801641 Explanation 1 to Section 153A(1) requires the extended ten-year search-assessment period to be counted backwards from the end of the assessment year relevant to the previous year of search, without excluding the search year. Where the search took place in the previous year relevant to Assessment Year 2018-19, the period extended from Assessment Year 2018-19 to Assessment Year 2009-10. Assessment Year 2008-09 therefore lay outside the statutory block, leaving the Section 153A notice and consequential reassessment without jurisdiction and liable to be quashed. en-us Tue, 08 Sep 2026 00:00:00 +0530 Sat, 24 Oct 2026 08:17:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801641 Explanation 1 to Section 153A(1) requires the extended ten-year search-assessment period to be counted backwards from the end of the assessment year relevant to the previous year of search, without excluding the search year. Where the search took place in the previous year relevant to Assessment Year 2018-19, the period extended from Assessment Year 2018-19 to Assessment Year 2009-10. Assessment Year 2008-09 therefore lay outside the statutory block, leaving the Section 153A notice and consequential reassessment without jurisdiction and liable to be quashed. Case-Laws Income Tax Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801641