TMI Blog2019 (7) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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. It had been stated that in terms of clause (b) of subsection (1) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of India, the writ-applicant has prayed for the following reliefs: ( a) quash and set aside the impugned notices at Annexure-'A' to this petition; ( b) pending the admission, hearing and final disposal of this petition, to stay implementation and operation of the notices at Annexure -'A' to this petition and stay further proceedings for assessment for AY 2009-10 to AY 2015-16; ( c) any other and further relief deemed just and proper be granted in the interest of justice; ( d) to provide for the cost of this petition. 3. On 04.12.2018, this Court passed the following order: 1. Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act came to be heard by the coordinate bench. Finally, a batch of writ-applications came to be disposed of by the coordinate bench with a judgment and order dated 02.04.2019. The coordinate bench addressed itself on four questions. First, with regard to the maintainability of the petitions. Secondly, the question was with regard to whether Section 153C of the Act as amended with effect from 01.06.2015 would be applicable to the case where search is initiated prior to that date. Thirdly, the question was with regard to whether the notice u/s. 153C of the Act was barred by limitation and fourthly, the question was with regard to the relevant Assessment Years contemplated u/s. 153A of the Act. 5. With regard to the first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt years in respect of which notice is required to be issued is concerned, the relevant date is the immediately preceding assessment year relevant to the previous year in which such search is conducted or requisition is made. 21. Accordingly, in terms of clause (b) of subsection (1) of section 153A of the Act, in case of HN Safal Group, since the search is conducted on 4.9.2013 the previous year in which such search is conducted or requisition made is 1.4.2013 to 31.3.2014 and the assessment year relevant to such previous year would be 2014-15; therefore, the six years assessment years would be the six assessment years preceding assessment year 2014- 15 which would be 2013-14, 2012-13, 2011-12, 2010-11, 2009-10 and 2008-09 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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