https://www.taxtmi.com/caselaws?id=758957 Gujarat HC held that Section 153C proceedings apply to searches conducted prior to 1st June 2015, following SC precedent in Vikram Sujitkumar Bhatia. The court allowed Revenue's appeals regarding this applicability. For Assessment Year 2015-16, HC ruled that Tribunal erred in applying Section 153C provisions to assessment orders passed under Section 143(3). The court remanded matters to Tribunal for fresh consideration on merits, reviving Revenue's appeals and assessee's cross-objections. Appeals disposed of without costs. en-us Tue, 17 Sep 2024 00:00:00 +0530 Sat, 21 Sep 2024 08:00:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758957 Gujarat HC held that Section 153C proceedings apply to searches conducted prior to 1st June 2015, following SC precedent in Vikram Sujitkumar Bhatia. The court allowed Revenue's appeals regarding this applicability. For Assessment Year 2015-16, HC ruled that Tribunal erred in applying Section 153C provisions to assessment orders passed under Section 143(3). The court remanded matters to Tribunal for fresh consideration on merits, reviving Revenue's appeals and assessee's cross-objections. Appeals disposed of without costs. Case-Laws Income Tax Tue, 17 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758957