2023 (5) TMI 1402

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....ocate. For the Respondent : Mr. Shailender Singh, Sr. Standing Counsel with Mr. Viplav Acharya, Ms. Dacchita Shahi and Mr. Akash Saxena, Advocates. ORDER [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 22124/2023 1. Allowed, subject to the petitioner filing legible copies of the annexures, at least three days before the next date of hearing. W.P.(C) 5643/2023 & CM APP....

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....hen the satisfaction note was generated by the Assessing Officer (AO) of the petitioner i.e., the other person, which was on 24.12.2021, would be the date of the search, in terms of the first proviso to Section 153C of the Act. 5.1 Mr. Lalchandani says that the period which could be assessed under Section 153C of the Act, which was six (6) AYs, prior to the amendment carried out on 01.04.2017, ....