https://www.taxtmi.com/caselaws?id=263049 The court upheld the validity of the notices issued under Section 153C of the Income-tax Act, finding that the documents seized during the search operation belonged to the petitioners. The court concluded that the documents, including sale deeds and agreements, were essential for transferring the title and possession of the land to the purchasers. The petitions challenging the notices were dismissed in favor of the Revenue. en-us Mon, 24 Dec 2012 00:00:00 +0530 Wed, 26 Aug 2015 10:11:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263049 The court upheld the validity of the notices issued under Section 153C of the Income-tax Act, finding that the documents seized during the search operation belonged to the petitioners. The court concluded that the documents, including sale deeds and agreements, were essential for transferring the title and possession of the land to the purchasers. The petitions challenging the notices were dismissed in favor of the Revenue. Case-Laws Income Tax Mon, 24 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263049