https://www.taxtmi.com/caselaws?id=177513 The Gujarat High Court dismissed the Tax Appeal, ruling that the proceedings under Section 153C of the Income Tax Act, 1961 were invalid. The Court emphasized that for the proceedings to be valid, the seized documents must belong to the assessee being assessed. As the documents in question did not belong to the assessee, the appeal by the Revenue was dismissed, with the High Court stating that no legal question arose in the matter. en-us Wed, 21 Dec 2011 00:00:00 +0530 Mon, 28 Aug 2017 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177513 The Gujarat High Court dismissed the Tax Appeal, ruling that the proceedings under Section 153C of the Income Tax Act, 1961 were invalid. The Court emphasized that for the proceedings to be valid, the seized documents must belong to the assessee being assessed. As the documents in question did not belong to the assessee, the appeal by the Revenue was dismissed, with the High Court stating that no legal question arose in the matter. Case-Laws Income Tax Wed, 21 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177513