https://www.taxtmi.com/caselaws?id=383678 The court found the writ applications maintainable, allowing for further consideration of the case seeking relief including quashing impugned notices and staying assessment proceedings for specific years. Emphasizing prospective application of Section 153C from 01.06.2015, failure to apply amendments pre-dated this would impact substantive rights. The court held that alternative limitation periods should be considered for notices under Section 153C, not automatically time-barred if one period elapsed. Interpreting Section 153A, the court specified relevant assessment years post-search, quashing notices under Section 153C and setting aside jurisdictionally flawed assessment orders. Petition allowed based on precedent principles. en-us Tue, 23 Jul 2019 00:00:00 +0530 Sat, 27 Jul 2019 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383678 The court found the writ applications maintainable, allowing for further consideration of the case seeking relief including quashing impugned notices and staying assessment proceedings for specific years. Emphasizing prospective application of Section 153C from 01.06.2015, failure to apply amendments pre-dated this would impact substantive rights. The court held that alternative limitation periods should be considered for notices under Section 153C, not automatically time-barred if one period elapsed. Interpreting Section 153A, the court specified relevant assessment years post-search, quashing notices under Section 153C and setting aside jurisdictionally flawed assessment orders. Petition allowed based on precedent principles. Case-Laws Income Tax Tue, 23 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383678