https://www.taxtmi.com/caselaws?id=381669 Notices issued under section 153C must conform to the trigger and temporal limits of section 153A; where a notice extends beyond the six assessment years computed from the assessment year relevant to the previous year of the search, it is beyond jurisdiction and may be quashed. An amendment to section 153C given prospective effect cannot be applied to searches concluded before its commencement; the amendment affects substantive rights by enlarging persons covered. Where proceedings are wholly without jurisdiction, petition under Article 226 remains available despite alternative statutory appeal remedies. Notices barred by limitation must be tested against the alternative periods provided in section 153B. en-us Tue, 02 Apr 2019 00:00:00 +0530 Mon, 02 Feb 2026 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381669 Notices issued under section 153C must conform to the trigger and temporal limits of section 153A; where a notice extends beyond the six assessment years computed from the assessment year relevant to the previous year of the search, it is beyond jurisdiction and may be quashed. An amendment to section 153C given prospective effect cannot be applied to searches concluded before its commencement; the amendment affects substantive rights by enlarging persons covered. Where proceedings are wholly without jurisdiction, petition under Article 226 remains available despite alternative statutory appeal remedies. Notices barred by limitation must be tested against the alternative periods provided in section 153B. Case-Laws Income Tax Tue, 02 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381669