NDLI: Income Tax Officer Vs. Vikram Sujitkumar Bhatia

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Income Tax Act 1961 Assessment of income of any other person s.153C
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Finance Act, 2015 (20 of 2015) Income Tax Act, 1961 (43 of 1961)
Case(s) Referred	Referred Case 0
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Income Tax Act, 1961: s. 153C – Assessment of income of any other person – Initiation of search u/s. 132 prior to the amendment to s. 153C – Applicability of the amended s. 153C – On facts, search u/s.132 conducted on the premises on 04.09.2013 and s. 153C as it stood then was applicable – W.e.f. 01.06.2015, s. 153C amended vide Finance Act, 2015 – Books of account or documents or assets seized by the Assessing Officer of the person other than searched on 25.04.2017, subsequent to the amendment of s. 153 C – Issuance of notice u/s. 153C on 04.05.2018 – Held: Proviso to s.153C creates a deeming fiction wherein any reference made to the date of initiation of search is deemed to be a reference made to the date when the Assessing Officer of the non-searched person receives the books of account or documents or assets seized etc – Thus, even though the search u/s. 132 was initiated prior to the amendment to s. 153C w.e.f. 01.06.2015, the books of account or documents or assets were seized by the Assessing Officer of the non-searched person only on 25.04.2017, which is subsequent to the amendment, thus, when the notice u/s. 153C was issued on 04.05.2018, the provision of the law existing as on that date, i.e., the amended s. 153C would be applicable – Moreover, the object and purpose of s. 153C is to address the persons other than the searched person – Thus, the order passed by the High Court that s. 153C as amended by the Finance Act, 2015 w.e.f. from 01.06.2015 shall not be applicable to searches conducted prior to 01.06.2015 is held to be unsustainable – Amendment brought to s. 153C applicable to searches conducted u/s. 132 before 01.06.2015, i.e., the date of the amendment – Finance Act, 2015.s.153C (amended by Finance Act, 2015)– Object/Purpose of – Stated. Interpretation of Statutes: Taxing Statute – Interpretation of machinery provision – Held: Courts, while interpreting machinery provisions of a taxing statute, must give effect to its manifest purpose by construing it in such a manner so as to effectuate the object and purpose of the statute – s. 153C of the Act is a machinery provision – Thus, the object and purpose of the amendment to be seen.
Judge	Hon'ble Mr. Justice M.R. Shah
Neutral Citation	2023 INSC 327
Petitioner	Income Tax Officer
Respondent	Vikram Sujitkumar Bhatia
SCR	[2023] 2 S.C.R. 756
Judgement Date	2023-04-06
Case Number	911

Sl.	Authority	Responsibilities	Communication Details
1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
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9	IDR Setup or Support	Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops	idr@ndl.gov.in

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