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2023 (5) TMI 500 - SCH - Income TaxAssessment u/s 153C - Scope of amendment brought to Section 153C introduced vide Finance Act, 2015 w.e.f. 01.06.2015 - Division Bench of the High 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 impugned judgment and order. In that view of the matter, the present Appeal stands disposed of in terms of the judgment and order passed by this Court above.
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