High Court, following the decision in Anilkumar Gopikishan Agrawal v. ACIT (2019) 418 ITR 25 (Guj)(HC) allowed writ petitions against notices under section 153C of the Income-tax Act, 1961, holding them to be without jurisdiction,. On appeal by the Department following the decision in ITO v. Vikram Sujitkumar Bhatia (2023) 453 ITR 417 (SC), the order passed by the High Court was quashed and set aside. (AY. 2009-10 to 2015-16)
ACIT v. Shruti Bhamasha Shah (2023) 453 ITR 735/ 293 Taxman 276 / 332 CTR 383 (SC)
S. 153C : Assessment – Income of any other person-Search-Prior to and after amendment by Finance Act, 2015, with effect from 1-6-2015 -Order of High Court set aside. [S. 132, Art. 136]