https://www.taxtmi.com/caselaws?id=465018 HC held that the 2017 amendment extending the period for initiating proceedings u/s 153A to ten years applied to the assessee's case, as the search was conducted on 21.08.2017 and the impugned notices dated 05.12.2019 pertained to AYs 2008-09 to 2011-12. The challenge to notices for AYs 2009-10, 2010-11 and 2011-12 failed, these years falling within the extended ten-year block; the Revenue was permitted to proceed, with all contentions on the Satisfaction Note kept open. The writ petition was partly allowed by quashing the notice u/s 153A for AY 2008-09 as being beyond the permissible ten-year period. en-us Tue, 09 Apr 2024 00:00:00 +0530 Mon, 01 Dec 2025 19:00:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465018 HC held that the 2017 amendment extending the period for initiating proceedings u/s 153A to ten years applied to the assessee's case, as the search was conducted on 21.08.2017 and the impugned notices dated 05.12.2019 pertained to AYs 2008-09 to 2011-12. The challenge to notices for AYs 2009-10, 2010-11 and 2011-12 failed, these years falling within the extended ten-year block; the Revenue was permitted to proceed, with all contentions on the Satisfaction Note kept open. The writ petition was partly allowed by quashing the notice u/s 153A for AY 2008-09 as being beyond the permissible ten-year period. Case-Laws Income Tax Tue, 09 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465018