https://www.taxtmi.com/caselaws?id=472848 For a search conducted in Financial Year 2023-24, the extended ten-year assessment block is computed under Explanation 1 to section 153A from the end of the assessment year relevant to the previous year of search. Assessment Year 2024-25 is therefore the first year of that block and Assessment Year 2015-16 its tenth year. Assessment Year 2014-15 falls outside the extended period. The distinct six-year and ten-year computational regimes under sections 149, 152(3), 153A and 153C consequently render reassessment notice for Assessment Year 2014-15 barred by limitation. en-us Mon, 23 Feb 2026 00:00:00 +0530 Mon, 26 Oct 2026 20:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472848 For a search conducted in Financial Year 2023-24, the extended ten-year assessment block is computed under Explanation 1 to section 153A from the end of the assessment year relevant to the previous year of search. Assessment Year 2024-25 is therefore the first year of that block and Assessment Year 2015-16 its tenth year. Assessment Year 2014-15 falls outside the extended period. The distinct six-year and ten-year computational regimes under sections 149, 152(3), 153A and 153C consequently render reassessment notice for Assessment Year 2014-15 barred by limitation. Case-Laws Income Tax Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472848