Supreme Court · 2023 INSC 327 · Decided 6 April 2023
Income Tax Officer v. Vikram Sujitkumar Bhatia
- Court
- Supreme Court of India
- Citation
- 2023 INSC 327 · [2023] 2 S.C.R. 756
- Case number
- CIVIL APPEAL No. 911/2022
- Decided
- 6 April 2023
- Bench
- M.R. SHAH, BHUSHAN RAMKRISHNA GAVAI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 153C
Headnote
Income Tax Act, 1961: s.153C - Assessment of income of any other person - Initiation of search u/s.132 prior to the amendment to s.153C - Applicability of the amended s.153C - On facts, search u/s.132 conducted on the premises on 04.09.2013 and s.153C applicable - W.e.f. 01.06.2015, s.153C amended vide Finance Act, 2015 - Books of account or documents or assets seized by the Assessing Officer of the person other than searched on 25.04.2017, subsequent to the amendment of s.153 C - Issuance of notice u/s.153C on 04.05.2018
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)