https://www.taxtmi.com/caselaws?id=247182 The tribunal concluded that the documents seized did not belong to the assessee and were insufficient to justify proceedings under section 153C. As a result, the assessment orders were quashed, and the assessee's appeals were allowed, while the revenue's appeals were rejected. en-us Fri, 06 Dec 2013 00:00:00 +0530 Mon, 05 May 2014 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247182 The tribunal concluded that the documents seized did not belong to the assessee and were insufficient to justify proceedings under section 153C. As a result, the assessment orders were quashed, and the assessee's appeals were allowed, while the revenue's appeals were rejected. Case-Laws Income Tax Fri, 06 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247182