TMI Blog2021 (6) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... duced by the Finance Act, 2017 intended to bring in four more years over and above the six years already provided within the scope of the provision. When the law has prescribed a particular length, it is not for the court to stretch it. Plasticity is the new mantra in neuroscience, thanks to the teachings of Norman Doidge. It implies that contrary to settled wisdom, even brain structure can be changed. But not so when it comes to a provision in a taxing statute that is free of ambiguity. Such a provision cannot be elastically construed. One other contention urged by the standing counsel has to be dealt with. It is pointed out that the petitioner has invoked the writ jurisdiction at the notice stage. Since the petitioner has demonstrated that the subject assessment year lies beyond the ambit of the provision, the respondent has no jurisdiction to issue the impugned notice. Once lack of jurisdiction has been established, the maintainability of the writ petition cannot be in doubt. - W.P.(MD)No.4327 of 2021 And W.M.P.(MD)Nos.3513, 3515 & 3516 of 2021 - - - Dated:- 24-3-2021 - THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN For Petitioner : Mr.Suhrith Parthasarathy, Mr.K.Govindar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent years immediately preceding the assessment year relevant to the financial year in which the search is initiated. Since the search assessment year is 2019-20, the six assessment years preceding the same would be 1 2018-19 2 2017-18 3 2016-17 4 2015-16 5 2014-15 6 2013-14 Following the changes and insertion made by the Finance Act, 2017 w.e.f., 01.04.2017, the provision reads as under : 153A(1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003, the Assessing Officer shall- (a) issue notice to such person requiring him to furnish within such period, as may be specified in the notice, the return of income in respect of each assessment year falling within six assessment years and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... immediately preceding the assessment year relevant to the previous year in which the search is conducted. The second limb enables the assessing officer to go up to ten assessment years. The stand of the respondent is that the search assessment year should not be included while computing the ten assessment years under Section 153 A. Otherwise, assessment year 2013-14 will come under both ie., under the original category of six years and also under the extended category of ten years. He would strongly urge that the very purpose of introducing the amendment was to extend the reach of the assessing officer by four more years. In other words, apart from the six assessment years already provided for, the long arm of the authority must go up to the four more years. Otherwise, the very purpose of the amendment would be lost. 6.The contention of the petitioner's counsel is that the provision talks of two categories, namely, six years and ten years and that different yardsticks have been prescribed for computing the two periods. On the other hand, the learned standing counsel would contend that the statutory provision talks of six years and ten years, the second category ten years ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made. There cannot be any doubt that since search was made in this case on 10.04.2018, the assessment year is 2019-20. The end of the assessment year 2019-20 is 31.03.2020. The computation of ten years has to run backwards from the said date ie., 31.03.2020. The first year will of course be the search assessment year itself. In that event, the ten assessment years will be as follows : 1st year 2019-20 2nd year 2018-19 3rd year 2017-18 4th year 2016-17 5th year 2015-16 6th year 2014-15 7th year 2013-14 8th year 2012-13 9th year 2011-12 10th year 2010-11 The case on hand pertains to AY 2009-10. It is obviously beyond the ten year outer ceiling limit prescribed by the statute. The terminal point is the tenth year calculated from the end of the assessment year relevant to the previous year in which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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