https://www.taxtmi.com/caselaws?id=59652 Section 158BE limitation runs from the end of the month in which the last valid search authorisation is executed, as reflected by the last panchnama evidencing completion of the search. Where the residential search had already concluded on 19-6-1998 and the later panchnama on 1-8-1998 merely lifted a section 132(3) restraint order and re-inventoried the same articles, no fresh search took place and limitation did not restart. On that basis, the block assessment completed on 28-8-2000 was time-barred, and the assessee succeeded on the limitation point. en-us Thu, 23 Feb 2006 00:00:00 +0530 Thu, 28 Mar 2024 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59652 Section 158BE limitation runs from the end of the month in which the last valid search authorisation is executed, as reflected by the last panchnama evidencing completion of the search. Where the residential search had already concluded on 19-6-1998 and the later panchnama on 1-8-1998 merely lifted a section 132(3) restraint order and re-inventoried the same articles, no fresh search took place and limitation did not restart. On that basis, the block assessment completed on 28-8-2000 was time-barred, and the assessee succeeded on the limitation point. Case-Laws Income Tax Thu, 23 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59652