https://www.taxtmi.com/caselaws?id=442364 Gujarat HC allowed revenue's appeal following SC precedent in Vikram Sujitkumar Bhatia case. Court held that Section 153C amendments under Finance Act 2015 apply retrospectively to searches conducted before 01.06.2015. The assessee's argument that seized documents lacked handwriting or address references was rejected. HC quashed tribunal's order dated 23.11.2022 and remanded matter to CIT(Appeals) for decision on merits, ruling in favor of revenue department. en-us Mon, 21 Aug 2023 00:00:00 +0530 Mon, 20 Jan 2025 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442364 Gujarat HC allowed revenue's appeal following SC precedent in Vikram Sujitkumar Bhatia case. Court held that Section 153C amendments under Finance Act 2015 apply retrospectively to searches conducted before 01.06.2015. The assessee's argument that seized documents lacked handwriting or address references was rejected. HC quashed tribunal's order dated 23.11.2022 and remanded matter to CIT(Appeals) for decision on merits, ruling in favor of revenue department. Case-Laws Income Tax Mon, 21 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442364