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2023 (5) TMI 500

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..... Court [ 2019 (8) TMI 461 - GUJARAT HIGH COURT] has quashed the notice under Section 153C - HELD THAT:- Revenue preferred Appeal with other allied Appeals and by a common judgment [ 2023 (4) TMI 296 - SUPREME COURT] this Court has allowed the appeals preferred by the Revenue and has quashed and set aside the judgment and order passed by the High Court, which has been relied upon while passing the .....

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..... he Division Bench of the High Court has quashed the notice under Section 153C of the Income Tax Act, 1961, issued to the respondent-assessee - respondent herein, the Revenue has preferred the present Appeal. 3. At the outset, it is required to be noted that against the relied upon judgment, the Revenue preferred C.A. No. 911 of 2022 [Income Tax Officer vs. Vikram Sujitkumar Bhatia] and other alli .....

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