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2019 (7) TMI 187 - HC - Income TaxValidity of assessment u/s 153C - whether the notice u/s. 153C was barred by limitation - scope of amended provisions of Section 153C effect from 01.06.2015 - HELD THAT:- In case any notices u/s 153C which have been issued for assessment years beyond the six assessment years referred to hereinabove, such notices would be beyond jurisdiction as the same do not fall within the six assessment years as contemplated u/s 153A The impugned notices issued u/s 153C in each of the petitions are hereby quashed and set aside. In cases where the assessment orders are subject matter of challenge, the impugned assessment orders are hereby quashed and set aside on the ground that the very initiation of proceedings u/s 153C was without jurisdiction. See ANILKUMAR GOPIKISHAN AGRAWAL VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 3 (2) AHMEDABAD [2019 (6) TMI 746 - GUJARAT HIGH COURT] . In the light of the above discussion, the petitions succeed, and are accordingly, allowed. The impugned notices issued u/s 153C in each of the petitions are hereby quashed and set aside.
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