Supreme Court Allows Revenue's Appeal in Income Tax Search Assessment Case — Amendment to Section 153C of Income Tax Act, 1961 by Finance Act, 2015 is Procedural and Applicable to Searches Conducted Before 01.06.2015. The Court held that the amendment is retrospective and applies to all searches under Section 132, regardless of the date of search.
6 Apr 2023The present appeals arise from a common judgment of the Gujarat High Court which quashed notices under Section 153C of the Income Tax Act, 1961 and se...
