https://www.taxtmi.com/caselaws?id=250948 The HC held that the AO of the searched person failed to establish that the seized documents did not belong to the searched person, a prerequisite for invoking Section 153C. Mere possession of photocopies by the searched person does not prove ownership of the originals. The court distinguished between documents that "belong to" versus those that merely "relate to" or "refer to" the searched person. Since the documents in question did not belong to the petitioner, the conditions for Section 153C were not met. Consequently, the notice issued under Section 153C was quashed, ruling in favor of the assessee. en-us Thu, 14 Aug 2014 00:00:00 +0530 Mon, 28 Jul 2025 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250948 The HC held that the AO of the searched person failed to establish that the seized documents did not belong to the searched person, a prerequisite for invoking Section 153C. Mere possession of photocopies by the searched person does not prove ownership of the originals. The court distinguished between documents that "belong to" versus those that merely "relate to" or "refer to" the searched person. Since the documents in question did not belong to the petitioner, the conditions for Section 153C were not met. Consequently, the notice issued under Section 153C was quashed, ruling in favor of the assessee. Case-Laws Income Tax Thu, 14 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250948