Dismissing the petitions the Court held that   as the information had been received only on July 28, 2020, which was beyond a period of one year, the extended period of one year was available to the Revenue. The assessments had been completed on December 31, 2019, and hence, were within time. Block comprises assessment years immediately preceding assessment year relevant to previous year in which search conducted, inclusion of  Assessment years found to be in Order. Compliance with requirements of  recording of  satisfaction is mandatory. As regards the validity of search, the assessee was granted liberty to approach the first appellate authority by way of statutory appeals. The assessee was permitted to raise all grounds, barring those of limitation and challenge to the validity of the satisfaction note, that have been decided adverse to it. (AY.2010-11 to 2014-15)