https://www.taxtmi.com/caselaws?id=384273 The Court found the writ-applications maintainable, allowing the petitioner to challenge the impugned notices. It clarified the prospective application of amended provisions of Section 153C of the Act from 01.06.2015. The Court emphasized considering the alternative limitation period for notices under Section 153C and detailed the computation of relevant assessment years under Section 153A. The final order quashed the impugned notices under Section 153C, setting aside assessment orders made without jurisdiction. The judgment upheld legal principles, ensuring consistency in interpretation and providing relief to the petitioner. en-us Mon, 05 Aug 2019 00:00:00 +0530 Fri, 09 Aug 2019 07:22:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384273 The Court found the writ-applications maintainable, allowing the petitioner to challenge the impugned notices. It clarified the prospective application of amended provisions of Section 153C of the Act from 01.06.2015. The Court emphasized considering the alternative limitation period for notices under Section 153C and detailed the computation of relevant assessment years under Section 153A. The final order quashed the impugned notices under Section 153C, setting aside assessment orders made without jurisdiction. The judgment upheld legal principles, ensuring consistency in interpretation and providing relief to the petitioner. Case-Laws Income Tax Mon, 05 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384273