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of <h1>Delhi High Court Rules on Retrospective Application of Income Tax Sections 153A & 153C, Quashes Some Notices Beyond Ten-Year Block.</h1> The Delhi High Court judgment analyzes Sections 153A and 153C of the Income Tax Act, focusing on search assessments and their interplay with regular assessment procedures. The Court addressed the petitioners' challenge to the retrospective application of the 2017 amendments, emphasizing that these provisions override Sections 139, 147-149, 151, and 153. It clarified the computation of six-year and ten-year block periods and the requirement for income to have escaped assessment amounting to INR 50 lakhs or more. The Court quashed notices for certain assessment years beyond the ten-year block while allowing further examination for others, affirming the retrospective applicability of these sections.
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