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2019 (7) TMI 1499 - HC - Income TaxAssessment u/s 153C - maintainability of the petitions - scope of Amended provisions of Section 153C - HELD THAT:- Legislature has specifically made the amended provisions of Section 153C applicable with prospective effect from 01.06.2015. The Court held that if such amended provisions are not made applicable to the searches carried out prior to 01.06.2015, they would affect the substantive rights of the persons who are brought within the ambit of Section 153C by virtue of such amendment. So far as the third question is concerned with regard to the limitation, the Court took the view that when the statute itself provides for an alternative period of limitation, merely because the period of limitation is provided under the first part has elapsed; it cannot be said that the notices were barred by the limitation on such ground. The issue involved in the present petition is identical. We propose to apply the very same principles of law as laid down and explained ANILKUMAR GOPIKISHAN AGRAWAL VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 3 (2) AHMEDABAD [2019 (6) TMI 746 - GUJARAT HIGH COURT] and allied matters to the facts of the present case. Petition is allowed. The impugned notice at Annexure ' A' is hereby quashed and set aside.
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