Income Tax Officer vs Vikram Sujitkumar Bhatia

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2023 Supreme(SC) 308

M. R. SHAH, B. V. NAGARATHNA
Income Tax Officer – Appellant
Versus
Vikram Sujitkumar Bhatia – Respondent

Advocates appeared:
For the Parties : Mr. K M Natraj, A.S.G. Mr. Zoheb Hussain, Adv. Mrs. Gargi Khanna, Adv. Mr. Bijan Ghosh, Adv. Mr. Manish, Adv. Mrs. Aakansha Kaul, Adv. Mr. Navanjay Mahapatra, Adv. Mr. Raj Bahadur Yadav, AOR Mrs. Anil Katiyar, AOR Mr. Haresh Raichura, AOR Mrs. Saroj Raichura, Adv. Mr. Kalp Raichura, Adv. Mr. Rajat Vats, Adv. Ms. Khushboo Vinodray Malkan, AOR Mr. Purvish Jitendra Malkan, AOR Mr. Sidhir Mehta, Adv. Ms. Dharita Purvish Malkan, Adv. Mr. Jitendra Manilal Malkan, Adv. Ms. Deepa Gorasia, Adv. Mr. Nayan Gupata, Adv. Mr. Alok Kumar, Adv. Mr. Deepak Mani Tripathi, Adv. Mr. Deepak Tripathi, Adv. Mr. Nayan Gupta, Adv. Ms. Bhavna Sarkar, Adv. Mr. Ajit Rao, Adv. Ms. Shailee Mehta, Adv. Mr. Saudagar Singh, Adv. Mr. R. K. Patel, Sr. Adv. Ms. Manisha T. Karia, AOR Ms. Nidhi Nagpal, Adv. Mr. Adarsh Kumar, Adv. Mr. Aditya Kesar, Adv. Mr. Rohan Trivedi, Adv. Mr. Darshan R. Patel, Adv. Mr. Tushar Hemani, Sr. Adv. Ms. Vaibhavi Parikh, Adv. Ms. Anushree Prashit Kapadia, AOR Mr. Saurabh Soparkar, Sr. Adv. Mr. Bandish Soparkar, Adv. Mr. Pradhuman Gohil, Adv. Mrs. Taruna Singh Gohil, AOR Ms. Ranu Purohit, Adv. Mr. Alapati Sahithya Krishna, Adv. Ms. Neelam Singh, AOR Mr. Roshan Santhalia, AOR Mr. Subodh S. Patil, AOR Chitranshul A. Sinha, AOR Mr. Siddhartha Jha, AOR

JUDGMENT

M.R. Shah, J.

1. Feeling aggrieved and dissatisfied with the impugned common judgment and order dated 02.04.2019 passed by the High Court of Gujarat in Special Civil Application No. 18777 of 2018 and other connected matters, as well as the impugned judgment(s) and order(s) passed by the High Court of Gujarat in other special civil applications relying upon its earlier decision in the aforesaid case, whereby the High Court has quashed the notice under Section 153C of the Income Tax Act, 1961 (hereinafter referred to as “Act, 1961”) issued to the respondent – assessee - respondents herein and set aside consequent Assessment Orders (where assessment stood completed) by holding that Section 153C of the Act, 1961 (as amended by Finance Act, 2015) would not apply to searches under Section 132 of the Act, 1961 initiated before the date of amendment, the Revenue has preferred the present appeals.

2. At the outset, it is required to be noted that the question of law that arises for the consideration of this Court is :-

Whether amendment brought to Section 153C of the Income Tax Act, 1961 vide Finance Act, 2015 would be applicable to searches conducted under Section 132 of the Act, 196

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2023 Supreme(SC) 308

M. R. SHAH, B. V. NAGARATHNAIncome Tax Officer – AppellantVersusVikram Sujitkumar Bhatia – Respondent

Cases Referred (9)

M. R. SHAH, B. V. NAGARATHNA
Income Tax Officer – Appellant
Versus
Vikram Sujitkumar Bhatia – Respondent