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TMI Blog2019 (8) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... sions are not made applicable to the searches carried out prior to 01.06.2015, they would affect the substantive rights of the persons who are brought within the ambit of Section 153C by virtue of such amendment Third question is concerned with regard to the limitation, the Court took the 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 in case any notices u/s 153C which have been issued for assessment years beyond the six assessment years referred to herein above, such notices would be beyond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edings 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. 3. A batch of writ-applications with regard to the legality and validity of the issue of notice under Section 153C of the Act came to be heard by the coordinate bench. Finally, the said batch of writ-applications came to be disposed of by the coordinate bench with a judgment and order dated 02.04.2019. 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued 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 conducted or requisition is made. Thus, insofar as computation of the six 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 31.3.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1961 was without jurisdiction. Rule is made absolute accordingly in each of the petitions, with no order as to cost."
6. The issue involved in the present petition is identical. We propose to apply the very same principles of law as laid down and explained by the coordinate bench in the Special Civil Application No.12825 of 2018 and allied matters to the facts of the present case.
7. In view of the above, the petition is allowed. The impugned notice at Annexure ' A' is hereby quashed and set aside.
8. Consequently, if any Assessment Order has been passed under Section 153C of the Income Tax Act, 1961, the same is also quashed and set aside. Rule is made absolute to the aforesaid extent. X X X X Extracts X X X X X X X X Extracts X X X X
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