{"id":289265,"date":"2023-04-12T11:00:55","date_gmt":"2023-04-12T05:30:55","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=289265"},"modified":"2023-04-12T10:26:43","modified_gmt":"2023-04-12T04:56:43","slug":"amended-section-153-c-income-tax-act-1961-applicable-retrospectively-to-searches-conducted-prior-to-2015-amendment-supreme-court-gujarat-high-court-taxation-interpretation-of-taxing-fiscal-statute-leg","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/12\/amended-section-153-c-income-tax-act-1961-applicable-retrospectively-to-searches-conducted-prior-to-2015-amendment-supreme-court-gujarat-high-court-taxation-interpretation-of-taxing-fiscal-statute-leg\/","title":{"rendered":"Amended Section 153C of the Income Tax Act, 1961 applicable retrospectively to searches conducted prior to 2015 Amendment: Supreme Court"},"content":{"rendered":"<p><script type=\"text\/javascript\">\n\u00a0\u00a0\u00a0 document.title = 'Amended Section 153-C of Income Tax Act applies retrospectively: SC| SCC Blog'\n\u00a0\u00a0\u00a0 document.querySelector('meta[name=\"description\"]').setAttribute(\"content\", \"Supreme Court has ruled that Amended Section 153-C of the Income Tax Act, 1961 is applicable retrospectively to searches conducted prior to 2015 Amendment\");\n<\/script><\/p>\n<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"margin-bottom: 3%;\"><b>Supreme Court:<\/b> In an important ruling on Income Tax, the bench of <b>MR Shah<\/b>* and BV Nagarathna, JJ has held that the amendment brought to Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001559402\" target=\"_blank\" rel=\"noopener\">153-C<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002955939\" target=\"_blank\" rel=\"noopener\">Income Tax Act, 1961<\/a> vide <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002919598\" target=\"_blank\" rel=\"noopener\">Finance Act, 2015<\/a> shall be applicable to searches conducted under Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001559357\" target=\"_blank\" rel=\"noopener\">132<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002955939\" target=\"_blank\" rel=\"noopener\">Act, 1961<\/a> before 01.06.2015, i.e., the date of the amendment. Consequently, the Court has set aside the Gujarat High Court judgment wherein the contrary was held.<\/p>\n<h4 style=\"color: #632423;\">Why was Section 153-C amended?<\/h4>\n<p style=\"margin-bottom: 3%;\">In the pre-amended Section 153-C, the words used were &#8220;belongs or belong to&#8221; a person other than the searched person. When in <i>Pepsico India Holdings Private Limited<\/i> v. <i>ACIT<\/i>, <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002173404\" target=\"_blank\" rel=\"noopener\">2014 SCC OnLine Del 4155<\/a>, the Delhi High Court interpreted the expression &#8220;belong to&#8221; and observed and held that there is a difference and distinction between &#8220;belong to&#8221; and &#8220;pertain to&#8221; and held that on the basis of the registered sale deed seized from the premises of the searched person, it cannot be said that it &#8220;belongs to&#8221; the vendor, it led to a situation where, though incriminating material pertaining to third party was found during the search proceedings under Section 132, the Revenue could not proceed against the third parties. Finding that the Delhi High Court observations were coming in the way of suppressing the very mischief which the legislature intended to suppress, the amendment in Section 153-C was brought and the words &#8220;belongs or belong to&#8221; were substituted by the words &#8220;pertains or pertain to&#8221;.<\/p>\n<h4 style=\"color: #632423;\">Why Amended Section 153-C to be applied retrospectively?<\/h4>\n<p style=\"margin-bottom: 3%;\">It was argued before the Court that the amended Section 153-C brings into its fold, the assessees, who were not so far covered by it and, therefore, it affects the substantive rights of the assessees and, hence, it should not be made applicable retrospectively.<\/p>\n<p style=\"margin-bottom: 3%;\">Rejecting this argument, the Court has held that even the unamended Section 153-C pertains to the assessment of income of any other person. The object and purpose of Section 153-C is to address the persons other than the searched person. Even as per the unamended Section 153-C, the proceeding against other persons (other than the searched person) was on the basis of the seizure of books of account or documents seized or requisitioned &#8220;belongs or belong to&#8221; a person other than the searched person.<\/p>\n<p style=\"margin-bottom: 3%;\">Therefore, the Court refused to hold that despite the fact that the incriminating materials have been found in the form of books of account or documents or assets relating to them from the premises of the searched person, still they may not be subjected to the proceedings under Section 153-C solely on the ground that the search was conducted prior to the amendment. It was held that if the same is accepted, not just the very object and purpose of the amendment to Section 153-C, which is by way of substitution of the words &#8220;belongs or belong to&#8221; to the words &#8220;pertains or pertain to&#8221;, but even the object and purpose of Section 153-C namely, for assessment of income of any other person (other than the searched person) shall be frustrated.<\/p>\n<p style=\"margin-bottom: 3%;\">[<span style=\"font-weight: bold; color: #632423;\">Income Tax Officer v. Vikram Sujit kumar Bhatia, <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-9001447612\" target=\"_blank\" rel=\"noopener\">2023 SCC OnLine SC 370<\/a>, decided on 06-04-2023<\/span>]<\/p>\n<p style=\"text-indent: 18pt;\"><strong><span style=\"color: #000080;\">*Judgment authored by Justice MR Shah<\/span><\/strong><\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"dQHzxcmBOp\"><p><a href=\"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/16\/know-thy-judge-justice-m-r-shah\/\">Know Thy Judge | Justice M. R. Shah<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; clip: rect(1px, 1px, 1px, 1px);\" title=\"&#8220;Know Thy Judge | Justice M. R. Shah&#8221; &#8212; SCC Blog\" src=\"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/16\/know-thy-judge-justice-m-r-shah\/embed\/#?secret=nEKB1Xu1sU#?secret=dQHzxcmBOp\" data-secret=\"dQHzxcmBOp\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<hr\/>\n<p>Advocates who appeared in this case:<\/p>\n<p style=\"margin-left: 18pt;\">ASG K M Natraj, A.S.G., Adv. Zoheb Hussain, Adv. Gargi Khanna, Adv. Bijan Ghosh, Adv. Manish, Adv. Aakansha Kaul, Adv. Navanjay Mahapatra, AOR Raj Bahadur Yadav, AOR Anil Katiyar, AOR Haresh Raichura, Adv. Saroj Raichura, Adv. Kalp Raichura, Adv. Rajat Vats, AOR Khushboo Vinodray Malkan, AOR Purvish Jitendra Malkan, Adv. Sidhir Mehta, Adv. Dharita Purvish Malkan, Adv. Jitendra Manilal Malkan, Adv. Deepa Gorasia, Adv. Nayan Gupata, Adv. Alok Kumar, Adv. Deepak Mani Tripathi, Adv. Deepak Tripathi, Adv. Nayan Gupta, Adv. Bhavna Sarkar, Adv. Ajit Rao, Adv. Shailee Mehta, Adv. Saudagar Singh, Sr Adv. R. K. Patel, AOR Manisha T. Karia, Adv. Nidhi Nagpal, Adv. Adarsh Kumar Adv. Aditya Kesar, Adv. Rohan Trivedi, Adv. Darshan R. Patel, Sr Adv. Tushar Hemani, Adv. Vaibhavi Parikh, AOR Anushree Prashit Kapadia, Sr Adv Saurabh Soparkar, Adv. Bandish Soparkar, Adv. Pradhuman Gohil, AOR Taruna Singh Gohil, Adv. Ranu Purohit, Adv. Alapati Sahithya Krishna, AOR Neelam Singh, AOR Roshan Santhalia, AOR Subodh S. Patil, AOR Chitranshul A. Sinha, AOR Siddhartha Jha.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p><i>The amendment in Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001559402\" target=\"_blank\" rel=\"noopener\">153-C<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002955939\" target=\"_blank\" rel=\"noopener\">Income Tax, 1961<\/a> was brought and the words &#8220;belongs or belong to&#8221; were substituted by the words &#8220;pertains or pertain to&#8221; after a ruling by Delhi High Court in <i>Pepsico India Holdings Private Limited<\/i> v. <i>ACIT<\/i>, <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002173404\" target=\"_blank\" rel=\"noopener\">2014 SCC OnLine Del 4155<\/a>.<\/i><\/p>\n","protected":false},"author":121,"featured_media":289270,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,9],"tags":[2543,3096,2592,51086,47295,47213,56722,35173,56721,5363,43890,11091],"class_list":["post-289265","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-supremecourt","tag-Delhi_High_Court","tag-Gujarat_High_Court","tag-Income_Tax","tag-income-tax-act-1961","tag-justice-bv-nagarathna","tag-justice-mr-shah","tag-retrospective-operation-of-taxing-statute","tag-search-and-seizure","tag-section-153-c-of-income-tax-act","tag-supreme-court","tag-tax-laws","tag-taxation"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Amended Section 153C of the 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All old settlers entitled to the exemption under Section 10(26AAA) of the Income Tax Act: Supreme Court","author":"Prachi Bhardwaj","date":"January 14, 2023","format":false,"excerpt":"While MR Shah, J, has struck down the definition of \u201cSikkimese\u201d in Section 10(26AAA) of the Income Tax Act, 1961, Nagarathna, J, has called for saving the Explanation to Section 10(26AAA) and has created a stopgap \u2018sub-clause (iv)\u2019 till the Union of India makes the requisite amendment to the provision.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/01\/They-are-all-Sikkimese-All-old-settlers-entitled-to-the-exemption-under-Section-1026AAA-of-the-Income-Tax-Act-Supreme-Court.png?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":281633,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/14\/proviso-section-1026aaa-income-tax-act-unconstitutional-sikkimese-women-marrying-non-sikkimese-men-after-april-2008-cant-be-denied-tax-emeption-supreme-court-shah-nagarathna-legal-updates-research\/","url_meta":{"origin":289265,"position":1},"title":"Sikkimese women can&#8217;t be denied tax exemption merely for marrying non-Sikkimese men after April 2008; SC strikes down Proviso to Section 10(26AAA) of Income Tax Act","author":"Prachi Bhardwaj","date":"January 14, 2023","format":false,"excerpt":"Noting that there is no disqualification for a Sikkim man, who marries a non-Sikkimese after 01.04.2008, the Supreme Court observed that the discrimination is based on gender.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/01\/Sikkimese-women-cant-be-denied-tax-exemption-merely-for-marrying-non-Sikkimese-men-after-April-2008-1.png?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":290687,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/27\/reopening-of-completed-assessments-if-income-tax-searches-unearth-incriminating-material-supreme-court-resolves-conundrum-taxation-assessing-officer-total-income-unabeted-assessment-legal\/","url_meta":{"origin":289265,"position":2},"title":"Reopening of completed assessments if Income Tax searches unearth \u2018incriminating material\u2019: Supreme Court resolves conundrum","author":"Prachi Bhardwaj","date":"April 27, 2023","format":false,"excerpt":"The Revenue had submitted that the Assessing Officer is competent to consider all the material that is available on record, including that found during the search, and make an assessment of \u2018total income\u2019. 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