https://www.taxtmi.com/caselaws?id=335349 The Tribunal dismissed the Revenue's appeals and allowed the assessee's appeals, upholding the CIT(A)'s decision to delete the additions based on the seized documents. The Tribunal found that the seized documents did not belong to the assessee, and the proceedings under Section 153C were not validly initiated. The Tribunal emphasized the importance of establishing the ownership of the document itself for initiating proceedings under Section 153C. en-us Tue, 29 Nov 2016 00:00:00 +0530 Wed, 30 Nov 2016 15:46:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335349 The Tribunal dismissed the Revenue's appeals and allowed the assessee's appeals, upholding the CIT(A)'s decision to delete the additions based on the seized documents. The Tribunal found that the seized documents did not belong to the assessee, and the proceedings under Section 153C were not validly initiated. The Tribunal emphasized the importance of establishing the ownership of the document itself for initiating proceedings under Section 153C. Case-Laws Income Tax Tue, 29 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335349