Supreme Court of India
Income Tax Officer v. Vikram Sujitkumar Bhatia
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1 Supreme Court bench has cited this judgment.
From the 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 as it stood then was 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 – Issuance of notice u/s.153C on 04.05.2018 – Held: Proviso to s.153C creates a deeming fiction…
Authorities it was built on
- 1962 Gursahai Saigal v. Commissioner of Income-tax, Punjab
- 1968 Koteswar Vittal Kamath v. K. Rangappa Baliga & Co.
- 1996 State of Ratasthan v. Mangilal Pindwal
- 1986 Girdhari Lal & Sons v. Balbir Nath Mathur & Ors.
- 1975 Government of Andhra Pradesh & Anr v. Hindustan Machine Tools Ltd.
- 2022 Union of India and Ors. v. Sharvan Kumar
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