https://www.taxtmi.com/caselaws?id=193142 The Assessing Officer's assumption of jurisdiction under section 153C of the Income-tax Act, 1961 was challenged by the assessee. The ITAT ruled that the seized documents did not belong to the assessee, emphasizing that for proceedings under section 153C to be valid, the documents must belong to the person being assessed. As no documents belonging to the assessee were found during the search, the ITAT quashed the assessment orders for the relevant years. The assessee's appeal was allowed, and the assessment order was consequently quashed. en-us Fri, 14 Jun 2013 00:00:00 +0530 Sat, 15 Jul 2017 10:59:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193142 The Assessing Officer's assumption of jurisdiction under section 153C of the Income-tax Act, 1961 was challenged by the assessee. The ITAT ruled that the seized documents did not belong to the assessee, emphasizing that for proceedings under section 153C to be valid, the documents must belong to the person being assessed. As no documents belonging to the assessee were found during the search, the ITAT quashed the assessment orders for the relevant years. The assessee's appeal was allowed, and the assessment order was consequently quashed. Case-Laws Income Tax Fri, 14 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193142