https://www.taxtmi.com/caselaws?id=193092 The Tribunal allowed the appeal of the assessee, quashing the assessment order due to the invalidity of the notice under section 153C of the Income Tax Act. The Tribunal emphasized the necessity for the Assessing Officer to conclusively establish that the seized documents belong to a person other than the one searched, as per relevant legal requirements. Consequently, the Department's appeal was dismissed. en-us Thu, 05 May 2016 00:00:00 +0530 Thu, 13 Jul 2017 07:31:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193092 The Tribunal allowed the appeal of the assessee, quashing the assessment order due to the invalidity of the notice under section 153C of the Income Tax Act. The Tribunal emphasized the necessity for the Assessing Officer to conclusively establish that the seized documents belong to a person other than the one searched, as per relevant legal requirements. Consequently, the Department's appeal was dismissed. Case-Laws Income Tax Thu, 05 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193092