Section 153C notice upheld after Supreme Court applied its prior ruling and set aside the High Court's quashing order.

The Supreme Court held that the High Court's order quashing the notice issued under Section 153C of the Income-tax Act could not be sustained because the Court had already, in C.A. No. 911 of 2022 and allied appeals, allowed the Revenue's appeals and set aside the judgment relied on by the High Court. Applying that authoritative pronouncement, the Court set aside the impugned Division Bench judgment and disposed of the appeal in line with its earlier decision. The notice under Section 153C therefore stood restored in consequence of the prior ruling.

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Outcome: The appeal was allowed and the High Court's judgment quashing the notice under Section 153C of the Income-tax Act, 1961 was set aside, in terms of the common judgment passed in the connected matters.

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