https://www.taxtmi.com/caselaws?id=383803 The Court held the writ-applications to be maintainable and quashed the notices issued under Section 153C of the Income Tax Act, 1961. Any assessment orders based on those notices were also set aside. The Court ruled that the initiation of proceedings under Section 153C was without jurisdiction, granting relief to the petitioners. Notices for assessment years beyond those specified under Section 153A were deemed beyond jurisdiction. Previous judgments' principles were applied, leading to the success of the petitions and the quashing of the impugned notice and related assessment orders. en-us Mon, 22 Jul 2019 00:00:00 +0530 Wed, 31 Jul 2019 04:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383803 The Court held the writ-applications to be maintainable and quashed the notices issued under Section 153C of the Income Tax Act, 1961. Any assessment orders based on those notices were also set aside. The Court ruled that the initiation of proceedings under Section 153C was without jurisdiction, granting relief to the petitioners. Notices for assessment years beyond those specified under Section 153A were deemed beyond jurisdiction. Previous judgments' principles were applied, leading to the success of the petitions and the quashing of the impugned notice and related assessment orders. Case-Laws Income Tax Mon, 22 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383803