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TMI Blog2019 (7) TMI 1499X X X X Extracts X X X X X X X X Extracts X X X X ..... vides 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. The issue involved in the present petition is identical. We propose to apply the very same principles of law as laid down and explained ANILKUMAR GOPIKISHAN AGRAWAL VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 3 (2) AHMEDABAD [ 2019 (6) TMI 746 - GUJARAT HIGH COURT] and allied matters to the facts of the present case. Petition is allowed. The impugned notice at Annexure ' A' is hereby quashed and set aside. - R/SPECIAL CIVIL APPLICATION NO. 11817 of 2019 - - - Dated:- 22-7-2019 - MR J. B. PARDIWALA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice under Section 153C of the Income Tax Act, 1961 was heard by a coordinate bench of this Court and the same came to be disposed of by the vide judgment and order dated 02.04.2019. 4. The coordinate bench addressed itself on four questions. First, with regard to the maintainability of the petitions. Secondly, the question with regard to whether Section 153C of the Act as amended with effect from 01.06.2015 would be applicable to the case where search is initiated prior to that date. Thirdly, the question with regard to whether the notice u/s. 153C of the Act was barred by limitation and fourthly, the question with regard to the relevant Assessment Years contemplated u/s. 153A of the Act. 5. With regard to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment years in respect of which notice is required to be issued is concerned, the relevant date is the immediately preceding assessment year relevant to the previous year in which such search is conducted or requisition is made. 21. Accordingly, in terms of clause (b) of subsection (1) of section 153A of the Act, in case of HN Safal Group, since the search is conducted on 4.9.2013 the previous year in which such search is conducted or requisition made is 1.4.2013 to 31.3.2014 and the assessment year relevant to such previous year would be 2014-15; therefore, the six years assessment years would be the six assessment years preceding assessment year 2014-15 which would be 201314, 2012-13, 2011-12, 2010-11, 2009-10 and 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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