https://www.taxtmi.com/highlights?id=19116 Interpretation of section 153C - power of AO to assess the income of any other person – merely because the document evidencing the transaction was in possession of the Department, it could not have issued notice to any other person within the meaning of section 153C of the Act particularly so as to reopen the concluded issue - HC en-us Tue, 01 Jul 2014 11:45:11 +0530 Tue, 01 Jul 2014 11:45:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=19116 Interpretation of section 153C - power of AO to assess the income of any other person – merely because the document evidencing the transaction was in possession of the Department, it could not have issued notice to any other person within the meaning of section 153C of the Act particularly so as to reopen the concluded issue - HC Highlights Income Tax Tue, 01 Jul 2014 11:45:11 +0530 https://www.taxtmi.com/highlights?id=19116