2019 (8) TMI 462

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....: 7. The petitioner, therefore, prays that this Hon'ble Court be pleased to issue a writ of mandamus or a writ in the nature of mandamus or a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, direction or order and be pleased to: (a) quash and set aside the impugned notices at Annexure' A' to this petition; (b) pending the admission, hearing and final disposal of this petition, to stay implementation and operation of the notices at Annexure' A' to this petition and stay further proceedings for assessment for AY 200910 to AY 201516; (c) any other and further relief deemed just and proper be granted in the interest of justice; (d) to provide for the cost of this petition....

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.... view that when the statute itself provides for an alternative period of limitation, merely because the period of limitation is provided under the first part has elapsed; it cannot be said that the notices were barred by the limitation on such ground. While answering the last question, the Court held as under: "21.2 On a plain reading of section 153A of the Act, it is evident that the trigger point for issuance of notice under that section is a search under section 132 or a requisition under section 132A of the Act. Notice is required to be issued to the searched person calling upon him to file return of income for six assessment years immediately preceding the assessment year relevant to the previous year in which such search is conduct....