Original Judgment : Income Tax Officer v. Vikram Sujitkumar Bhatia

This document contains the judgment from the Supreme Court of India concerning the case of Income Tax Officer v. Vikram Sujitkumar Bhatia. It addresses a key question of law regarding the applicability of an amendment to Section 153C of the Income Tax Act, 1961, to searches conducted before the amendment's effective date. This judgment is crucial for tax professionals, legal practitioners, and anyone involved in tax litigation, particularly concerning the interpretation of tax laws and amendments.

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