4 On 25th July 2019 a search action under Section 132 of the Income Tax Act, 1961 (the Act) was conducted on petitioner and was concluded on 29th August 2019. Thereafter, petitioner received a notice dated 5th February 2021 under Section 153A of the Act for Assessment Years 2014-15 to 2020-21 calling upon petitioner to file return of income within 15 days. On 18th March 2021 petitioner filed before the Settlement Commission an application under Section 245C of the Act for Assessment Years 2014-15 to 2020-21.
Gauri Gaekwad 3/35 WP-5862-2021.doc 5 In the meantime, a Finance Bill, 2021 was laid before the