https://www.taxtmi.com/caselaws?id=385150 The Court found the writ applications maintainable and held that the amended provisions of Section 153C of the Income Tax Act apply prospectively from 01.06.2015. It ruled that the limitation period for notices under Section 153C should consider alternative periods provided by the statute. The Court clarified the trigger point for Section 153A notices and computed the relevant assessment years based on the search date. Consequently, the Court quashed the impugned notices and any related assessment orders due to jurisdictional issues, granting success to the petitions without costs. en-us Tue, 27 Aug 2019 00:00:00 +0530 Thu, 29 Aug 2019 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385150 The Court found the writ applications maintainable and held that the amended provisions of Section 153C of the Income Tax Act apply prospectively from 01.06.2015. It ruled that the limitation period for notices under Section 153C should consider alternative periods provided by the statute. The Court clarified the trigger point for Section 153A notices and computed the relevant assessment years based on the search date. Consequently, the Court quashed the impugned notices and any related assessment orders due to jurisdictional issues, granting success to the petitions without costs. Case-Laws Income Tax Tue, 27 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385150