JUDGMENT By the Court.—We have heard Sri N.C. Gupta, the learned counsel for the petitioner and Sri Ashok Kumar, the learned counsel appearing for the income tax department. 2. The petitioner is a contractor and has a contract with the Indian Railways. The petitioner alleges that in order to pay wages to his workers, he was taking a sum of Rs. 2,80,000/- to the site when the same was seized by the Magistrate, Nawabganj from the petitioner’s vehicle on 29th January, 2012. The petitioner was also directed by the Magistrate to approach the Additional Director, Income Tax, Allahabad for release of the money. The petitioner consequently, applied for release of the money indicating that he had drawn a sum of Rs. 4 lacs on 27th January, 2012 and was taking a sum of Rs. 2,80,000/- for the purpose of distributing the wages to his workers. Instead of passing any orders on the petitioner’s application, the assessing authority issued notices dated 15th October, 2012 under Section 153A of the Income Tax Act for the assessment years 2006-2007 to 2012-13. The petitioner, being aggrieved by the issuance of the said notices, has filed the present writ petition. 3. Counter-affidavit filed by the income tax department indicates that upon coming to know of the seizure of the money by the Magistrate, a satisfactory note was drawn by the Additional Director (Investigation) Income Tax, Allahabad and, upon drawing satisfaction, proceedings under Section 132A of the Act was initiated and a requisition of the amount seized by the district authorities was made. The money was accordingly, requisitioned and is now with the income tax department, based on which, notices under Section 153A of the Act was issued for reopening the assessment proceedings of six years. The respondents contended that the requisition of the amount and reopening of the assessment proceedings was validly done in accordance with the procedure prescribed under Section 132A and Section 153A of the Act. 4. Having heard the learned counsel for the parties, we are of the opinion that the requisition made under Section 132A of the Act is required to be dealt with in accordance with the procedure prescribed under Section 132B of the Act read with Section 153A of the Act for making an assessment. 5. Third proviso to Section 153A of the Act was inserted by the Finance Act, 2012 with effect from 1st July, 2012. 5. Third proviso to Section 153A of the Act was inserted by the Finance Act, 2012 with effect from 1st July, 2012. For facility, the said proviso is extracted hereunder : “Provided also that the Central Government may by rules made by it and published in the Official Gazette (except in cases where any assessment or reassessment has abated under the second proviso), specify the class for classes of cases in which the Assessing Officer shall not be required to issue notice for assessing or reassessing the total income for six assessment years immediately preceding the assessment year relevant to the previous year in which search is conducted or requisition is made. 6. The said proviso is applicable for the assessment year 2012-13, a perusal of which indicates that in case where the requisition is made, the assessment of that particular year is required to be done and the assessing officer is not required to issue notice for assessing or reassessing the total income for six assessment years immediately preceding the assessment year relevant to the previous year in which year search is conducted or requisition is made. 7. In the light of the aforesaid third proviso, it is apparently clear that the income tax officer after making a valid requisition under Section 132A was to proceed and make an assessment in accordance with the procedure prescribed under Section 132B of the Act by making an assessment of that relevant assessment year under Section 153A of the Act but had no jurisdiction to reopen the assessment of the preceding years. 8. Consequently, the notices dated 15th October, 2012 issued under Section 153A of the Act reopening the assessment proceedings for the year 2006-07 to 2011-12 are all quashed. Notice for making the assessment for the assessment year 2012-13 is valid. 9. In the light of the aforesaid, the writ petition is partly allowed. ———————