https://www.taxtmi.com/highlights?id=25401 Validity of assessment u/s 147 instead of u/s 153C - AO should not confuse the expression ‘belongs to’ with the expression ‘relates to’ or ‘refers to’. - the documents in the case in hand belonged to the searched person. Under such circumstances the reopening in the case in hand has rightly been done under section 147 of the Act by the AO. - AT en-us Mon, 19 Oct 2015 08:58:25 +0530 Mon, 19 Oct 2015 08:58:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=25401 Validity of assessment u/s 147 instead of u/s 153C - AO should not confuse the expression ‘belongs to’ with the expression ‘relates to’ or ‘refers to’. - the documents in the case in hand belonged to the searched person. Under such circumstances the reopening in the case in hand has rightly been done under section 147 of the Act by the AO. - AT Highlights Income Tax Mon, 19 Oct 2015 08:58:25 +0530 https://www.taxtmi.com/highlights?id=25401