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2023 (6) TMI 1141 - SCH - Income TaxValidity of Assessment u/s 153C - whether proceedings initiated by issuance of notice u/s 153C are with or without jurisdiction? - As per HC very initiation of proceedings u/s 153C [2019 (6) TMI 746 - GUJARAT HIGH COURT] was without jurisdiction - HELD THAT:- As a batch of appeals were preferred before this Court and the very impugned common judgment has been set aside by this Court in Vikram Sujitkumar Bhatia [2023 (4) TMI 296 - SUPREME COURT] - Thus, the issue involved in the present appeals is squarely covered against the Assessee and in favour of the Revenue in view of the aforesaid decision of this Court. Assessee has fairly conceded before this Court that the issue involved in the present appeals is squarely covered against the Assessee and in favour of the Revenue in view of the aforesaid decision of this Court. In view of the above and for the reasons stated above and for the reasons stated in the decision of this Court in Vikram Sujitkumar Bhatia (supra), the present appeals are allowed. The impugned common judgment and order passed by the High Court is hereby quashed and set aside.
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