Search on 10-03-2015 at Venus Infrastructure and Developers Pvt Ltd  group premises led to seizure of documents relating to the assessee. Satisfaction was recorded on 23-10-2019 by the jurisdictional AO. The assessee argued notices were time-barred. The Court held that with satisfaction recorded on 23-10-2019, the first AY was 2018-19 and the tenth AY 2009-10. Applying the extended 10-year limit under section 153C r.w.s. 153A (as amended by Finance Act, 2017) for escaped income exceeding Rs. 50 lakhs, the notices were within time. Petition dismissed. (S. 153C)