https://www.taxtmi.com/caselaws?id=382338 The Court found the writ-applications maintainable and addressed the substantive legal issues. It held that the amended provisions of Section 153C applied prospectively from 01.06.2015, impacting individuals falling under Section 153C. The Court clarified that the expiry of one limitation period does not invalidate notices and emphasized statutory interpretation. It interpreted Section 153A, specifying assessment years based on search dates. The Court quashed notices under Section 153C and related assessment orders, stressing compliance with statutory requirements and jurisdictional adherence in tax assessments, aligning with previous rulings to uphold the rule of law. en-us Tue, 25 Jun 2019 00:00:00 +0530 Sat, 29 Jun 2019 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382338 The Court found the writ-applications maintainable and addressed the substantive legal issues. It held that the amended provisions of Section 153C applied prospectively from 01.06.2015, impacting individuals falling under Section 153C. The Court clarified that the expiry of one limitation period does not invalidate notices and emphasized statutory interpretation. It interpreted Section 153A, specifying assessment years based on search dates. The Court quashed notices under Section 153C and related assessment orders, stressing compliance with statutory requirements and jurisdictional adherence in tax assessments, aligning with previous rulings to uphold the rule of law. Case-Laws Income Tax Tue, 25 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382338