ORDER : 1. Leave granted. 2. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 05.08.2019 passed by the High Court of Gujarat at Ahmedabad in R/Special Civil Application No. 13371 of 2019, whereby the Division Bench of the High Court has quashed the notice under Section 153C of the Income Tax Act, 1961, issued to the respondent-assessee – respondent herein, the Revenue has preferred the present Appeal. 3. At the outset, it is required to be noted that against the relied upon judgment, the Revenue preferred C.A. No. 911 of 2022 [Income Tax Officer vs. Vikram Sujitkumar Bhatia] and other allied Appeals and by a common judgment and order dated 06.04.2023, this Court has allowed the appeals preferred by the Revenue and has quashed and set aside the judgment and order passed by the High Court, which has been relied upon while passing the impugned judgment and order. 4. In that view of the matter, the present Appeal stands disposed of in terms of the judgment and order passed by this Court in C.A. No. 911 of 2022 [Income Tax Officer vs. Vikram Sujitkumar Bhatia] and other allied Appeals. 5. Consequently, the impugned judgment and order passed by the High Court is hereby quashed and set aside. The Appeal is allowed to the aforesaid extent. No costs.