9911796707
TMI Blog2023 (5) TMI 1402X X X X Extracts X X X X X X X X Extracts X X X X ..... sfaction note was generated by 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 - 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, expired on 31.03.2017 and the larger period i.e., ten (10) years, which is prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent : 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 APPL. 22123/2023 [Application filed on be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, expired on 31.03.2017. 5.2 It is also Mr. Lalchandani s sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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