TMI Blog2019 (8) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... 3C of the Act 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 of the Act 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 Notices under section 153C of the Act which have been issued for assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntation and operation of the notices at Annexure' A' to this petition and stay further proceedings for assessment for AY 200910 to AY 201516; ( 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. A batch of writapplications with regard to the legality and validity of the issue of notice under Section 153C of the Act came to be heard by the coordinate bench. Finally, the said batch of writapplications 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 maint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act, it is evident that the trigger point for issuance of notice under that section is a search under section 132 or a requisition under section 132A of the Act. Notice is required to be issued to the searched person calling upon him to file return of income for six assessment years immediately preceding the assessment year relevant to the previous year in which such search is conducted or requisition is made. Thus, insofar as computation of the six assessment 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hed 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 under section 153C of the Income Tax Act, 1961 was without jurisdiction. Rule is made absolute accordingly in each of the petitions, with no order as to cost. 6. The issue involved in the present petition is identical. We propose to apply the very same principles of law as laid down and explained by the coordinate bench in the Special Civil Application No.12825 of 2018 and allied matters to the facts of the present case. 7. In view of the above, the petition is allowed. The impugned notice at Annexure &# ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
