Amendment to section 153C also applies to Section 132 searches conducted before 01.06.2015: SC

ITO Vs Vikram Sujitkumar Bhatia (Supreme Court)

Hon’ble Supreme Court held that amendment brought to Section 153C of the Act, 1961 vide Finance Act, 2015 shall be applicable to searches conducted under Section 132 of the Act, 1961 before 01.06.2015, i.e., the date of the amendment.

FULL TEXT OF THE JUDGMENT OF SUPREME COURT OF INDIA

1. Feeling aggrieved and dissatisfied with the impugned common judgment and order dated 02.04.2019 passed by the High Court of Gujarat in Special Civ

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