INCOME TAX OFFICER vs. VIKRAM SUJITKUMAR BHATIA

C.A. No.-000911-000911 - 2022Supreme Court,2023 INSC 327(ગુજરાતી)06 April 2023Bench: HON'BLE MR. JUSTICE M.R. SHAH67 pages
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What did the Supreme Court hold?

The Supreme Court held that the amendment to Section 153C of the Income Tax Act, 1961, brought by the Finance Act, 2015, is applicable to searches conducted under Section 132 even before the amendment date.

What were the facts?

The Revenue appealed against a High Court judgment that quashed notices under Section 153C and set aside assessment orders. The High Court held that the amended Section 153C did not apply to searches conducted before the amendment date.

What were the issues?

Whether the amended Section 153C of the Income Tax Act, 1961, applies to searches conducted prior to its amendment date.

Which sections of the Income-tax Act were involved?

Section 153C,Section 132

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REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURI ICTION CIVIL APPEAL NO. 911 OF 2022 (@ SLP (C) NO. 29096 OF 2019)

Income Tax Officer …Appellant(s)

Versus Vikram Sujitkumar Bhatia …Respondent(s)

With CIVIL APPEAL NO. 912 OF 2022 (@ SLP (C) NO. 29109 OF 2019) CIVIL APPEAL NO. 913 OF 2022 (@ SLP (C) NO. 29115 OF 2019) CIVIL APPEAL NO. 914 OF 2022 (@ SLP (C) NO. 29116 OF 2019) CIVIL APPEAL NO. 915 OF 2022 (@ SLP (C) NO. 29118 OF 2019) CIVIL APPEAL NO. 916 OF 2022 (@ SLP (C) NO. 29119 OF 2019) CIVIL APPEAL NO. 911 OF 2022 CIVIL APPEAL NO. 917 OF 2022 (@ SLP (C) NO. 29120 OF 2019) CIVIL APPEAL NO. 918 OF 2022 (@ SLP (C) NO. 29121 OF 2019) CIVIL APPEAL NO. 919 OF 2022 (@ SLP (C) NO. 29122 OF 2019) CIVIL APPEAL NO. 920 OF 2022 (@ SLP (C) NO. 29123 OF 2019) CIVIL APPEAL NO. 921 OF 2022 (@ SLP (C) NO. 29124 OF 2019) CIVIL APPEAL NO. 922 OF 2022 (@ SLP (C) NO. 29126 OF 2019) CIVIL APPEAL NO. 923 OF 2022 (@ SLP (C) NO. 29128 OF 2019) CIVIL APPEAL NO. 924 OF 2022 (@ SLP (C) NO. 29129 OF 2019) CIVIL APPEAL NO. 925 OF 2022 (@

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