REGENT COMPUTRONICS PVT. LTD.

INCOME TAX OFFICER Appellant

V/S

Vikram Sujitkumar Bhatia Respondents

Referred Judgements :-

WHITNEY V. IRC [REFERRED TO]
NOKES V. DONCASTER AMALGAMATED COLLIERIES [REFERRED TO]
SHAMRAO V. PARULEKAR VS. DISTRICT MAGISTRATE [REFERRED TO]
PYE V. MINISTER FOR LANDS FOR NSW [REFERRED TO]
INDIA UNITED MILLS LIMITED VS. COMMR OF EXCESS PROFITS TAX BOMBAY [REFERRED TO]
BENGAL IMMUNITY COMPANY LIMITED VS. STATE OF BIHAR [REFERRED TO]
A L V R S T VEERAPPA CHETTIAR IN BOTH THE APPEALS A L V R S T VEERAPPA CHETTIAR IN BOTH THE APPEALS VS. I S MICHAEL:DURAIRAJA [REFERRED TO]
KOTESWAR VITTAL KAMATH VS. K RANGAPPA BALIGA AND CO [REFERRED TO]
STATE OF TAMIL NADU VS. SIAR TOBACCO GO [REFERRED TO]
GOVERNMENT OF ANDHRA PRADESH VS. HINDUSTAN MACHINE TOOLS LTD [REFERRED TO]
COMMISSIONER OF INCOME TAX CENTRAL CALCUTTA VS. NATIONAL TAJ TRADERS [REFERRED TO]
ASSOCIATED CEMENT COMPANY LIMITED VS. COMMERCIAL TAX OFFICER KOTA [REFERRED TO]
GIRDHARI LAL AND SONS VS. BALBIR NATH MATHUR [REFERRED TO]
CONTROLLER OF ESTATE DUTY GUJARAT I AHMEDABAD VS. M A MERCHANT ACCOUNTABLE PERSON OF LATE SHRI A G MERCHANT MAJIRAJWADI ROAD BHAVNAGAR [REFERRED TO]
R S RAGHUNATH VS. STATE OF KARNATAKA [REFERRED TO]
COMMISSIONER OF WEALTH TAX MEERUT VS. SHARVAN KUMAR SWARUP AND SONS [REFERRED TO]
STATE OF RAJASTHAN VS. MANGILAL PINDWAL [REFERRED TO]
SULTANA BEGUM VS. PREM CHAND JAIN [REFERRED TO]
WEST U P SUGAR MILLS ASSN VS. STATE OF UTTAR PRADESH [REFERRED TO]
COLLECTOR OF INCOME TAX VS. HINDUSTAN BULK CARRIERS [REFERRED TO]
NATIONAL AGRICULTURAL CO OPERATIVE MARKETING FEDERATION OF INDIA LIMITED VS. UNION OF INDIA [REFERRED TO]
ZILE SINGH VS. STATE OF HARYANA [REFERRED TO]
ISPAT INDUSTRIES LTD VS. COMMISSIONER OF CUSTOMS MUMBAI [REFERRED TO]
J SRINIVASA RAO VS. GOVT OF A P [REFERRED TO]
MAHIM PATRAM PRIVATE LTD VS. UNION OF INDIA [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. ASSOCIATED COMMERCIAL CORPORATION [REFERRED TO]
LILY THOMAS VS. UNION OF INDIA [REFERRED TO]
COMMISSIONER OF INCOME TAX – III VS. M/S. CALCUTTA KNITWEARS, LUDHIANA [REFERRED TO]

JUDGEMENT

(1.) Feeling aggrieved and dissatisfied with the impugned common judgment and order dtd. 2/4/2019 passed by the High Court of Gujarat in Special Civil Application No. 18777 of 2018 and other connected matters, as well as the impugned judgment(s) and order(s) passed by the High Court of Gujarat in other special civil applications relying upon its earlier decision in the aforesaid case, whereby the High Court has quashed the notice under Sec. 153C of the Income Tax Act, 1961 (hereinafter referred to as "Act, 1961") issued to the respondent - assessee - respondents herein and set aside consequent Assessment Orders (where assessment stood completed) by holding that Sec. 153C of the Act, 1961 (as amended by Finance Act, 2015) would not apply to searches under Sec. 132 of the Act, 1961 initiated before the date of amendment, the Revenue has preferred the present appeals.

(2.) At the outset, it is required to be noted that the question of law that arises for the consideration of this Court is :-

(3.) For the sake of convenience, the Civil Appeal arising out of the impugned judgment and order passed by the High Court in Special Civil Application No. 12825 of 2018 is considered and treated as the lead matter and the facts in the said writ petition are narrated, which in nutshell are as under:-

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INCOME TAX OFFICER Vs. VIKRAM SUJITKUMAR BHATIA

Referred Judgements :-

JUDGEMENT

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