Section 153C cannot be applied or invoked against searched person: Karnataka HC

Yash Vs DCIT (Karnataka High Court) Karnataka High Court held that provisions of section 153C of the Income Tax Act cannot be invoked since the petitioner was a searched person and not a non-searched person / such other person. Accordingly, the proceedings quashed. Facts- In this petition, petitioner seeks quashing of the impugned Notices issued by the respondent to the petitioner for the assessment years 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 and 2018-19 u/s. 153C of the Income Act, 1961 and for other reliefs. Notably, the respondent conducted a search in the premises of the petitioner ...