https://www.taxtmi.com/caselaws?id=384433 The court found the writ-applications maintainable, clarified the prospective applicability of Section 153C from 01.06.2015, addressed the limitation period for notices, and determined relevant assessment years under Section 153A. Ultimately, the court allowed the petitions, quashing the impugned notices and assessment orders under Section 153C of the Income Tax Act, ruling the initiation of proceedings without jurisdiction. The judgment emphasized adherence to statutory provisions and jurisdictional validity in tax proceedings. en-us Mon, 05 Aug 2019 00:00:00 +0530 Mon, 12 Aug 2019 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384433 The court found the writ-applications maintainable, clarified the prospective applicability of Section 153C from 01.06.2015, addressed the limitation period for notices, and determined relevant assessment years under Section 153A. Ultimately, the court allowed the petitions, quashing the impugned notices and assessment orders under Section 153C of the Income Tax Act, ruling the initiation of proceedings without jurisdiction. The judgment emphasized adherence to statutory provisions and jurisdictional validity in tax proceedings. Case-Laws Income Tax Mon, 05 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384433