In the result, both the both the appeals filed by the Revenue and the Revenue and the
Bench: Shri Aby T. Varkey & Shri Amitabh Shukla
Section 153C of the Act fro analyzed the entire statutory framework of Section 153C of the Act fro analyzed the entire statutory framework of Section 153C of the Act from its introduction to the amendment by Finance Act, 2017 and its its introduction to the amendment by Finance Act, 2017 and its its introduction to the amendment by Finance