2023 (5) TMI 1402

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....ailender Singh, Sr. Standing Counsel with Mr. Viplav Acharya, Ms. Dacchita Shahi and Mr. Akash Saxena, Advocates. ORDER [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 22124/2023 1. Allowed, subject to the petitioner filing legible copies of the annexures, at least three days before the next date of hearing. W.P.(C) 5643/2023 & CM APPL. 22123/2023 [Application filed on behalf of t....

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....Officer (AO) of the petitioner i.e., the other person, which was on 24.12.2021, would be the date of the search, in terms of the first proviso to Section 153C of the Act. 5.1 Mr. Lalchandani says that the period which could be assessed under Section 153C of the Act, which was six (6) AYs, prior to the amendment carried out on 01.04.2017, expired on 31.03.2017. 5.2 It is also Mr. Lalchandani's su....