https://www.taxtmi.com/highlights?id=47230 Effect of amendment in Section 153C w.e.f .1st June, 2005 - law applicability on search prior to amendment and notice u/s 153C issued after amendment - amendment brings into its fold persons who are otherwise not covered by the said provisions and therefore, affects the substantive rights of such person - it was not permissible for the AO to assume jurisdiction u/s 153C amended w.e.f.01.06.2015 on searches carried out till 31st May 2015 en-us Mon, 17 Jun 2019 07:11:47 +0530 Mon, 17 Jun 2019 07:11:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47230 Effect of amendment in Section 153C w.e.f .1st June, 2005 - law applicability on search prior to amendment and notice u/s 153C issued after amendment - amendment brings into its fold persons who are otherwise not covered by the said provisions and therefore, affects the substantive rights of such person - it was not permissible for the AO to assume jurisdiction u/s 153C amended w.e.f.01.06.2015 on searches carried out till 31st May 2015 Highlights Income Tax Mon, 17 Jun 2019 07:11:47 +0530 https://www.taxtmi.com/highlights?id=47230