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TMI Blog2019 (8) TMI 1339X X X X Extracts X X X X X X X X Extracts X X X X ..... ] 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 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 jurisdiction as the same do not fall within the six assessment years as contemplated u/s 153A. The impugned assessment orders are hereby quashed and set aside on the ground that the very initiation of proceedings u/s 153C was without jurisdiction. - R/SPECIAL CIVIL APPLICATION NO. 14526 of 2019 - - - Dated:- 27-8-2019 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dity 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 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sofar 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 31.3.2014 and the assessment year relevant to such previous year would be 201415; therefore, the six years assessment years would be the six assessment years preceding assessment year 2014-15 which would be 2013-14, 2012-13, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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