Final Order Quashes Income Tax Notices and Assessment Orders; Deemed Without Jurisdiction

The final order quashed the impugned notices under Section 153C of the Income Tax Act, 1961, and related assessment orders, deeming them without jurisdiction. The judgment aligned with established principles, allowing the petition and quashing the notices and associated assessment orders issued under Section 153C of the Act.

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Issues:
1. Maintainability of writ-applications
2. Applicability of Section 153C of the Act pre and post 01.06.2015
3. Limitation period for notice u/s.153C of the Act
4. Relevant Assessment Years under Section 153A of the Act

Issue 1: Maintainability of writ-applications
The Court found the writ-applications to be maintainable, allowing the case to proceed for further consideration.

Issue 2: Applicability of Section 153C of the Act pre and post 01.06.2015
The Court clarified that the amended provisions of Section 153C of the Act, effective from 01.06.2015, apply prospectively. It emphasized that not applying these provisions to searches conducted before the amendment would impact the substantive rights of individuals under Section 153C.

Issue 3: Limitation period for notice u/s.153C of the Act
Regarding the limitation period, the Court held that when the statute provides an alternative period of limitation, the mere expiration of the initial period does not render the notices barred by limitation.

Issue 4: Relevant Assessment Years under Section 153A of the Act
The Court explained that under Section 153A of the Act, notices are issued for six assessment years preceding the assessment year relevant to the previous year of the search. It specified the assessment years for different groups based on the search dates, emphasizing that notices beyond the specified six assessment years would fall outside the jurisdiction of Section 153A.

The final order quashed and set aside the impugned notices under Section 153C of the Income Tax Act, 1961, and any related assessment orders deemed to be without jurisdiction. The judgment aligned with principles established in a prior case, leading to the allowance of the petition and the quashing of the impugned notice and any associated assessment orders issued under Section 153C of the Act.

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