https://www.taxtmi.com/highlights?id=48288 Assessment u/s 153C - it is necessary that before the provisions of section 153C can be invoked, the AO of the searched person must be satisfied that the seized material which included documents) does not belong to the person referred to in section 153 A, i.e., the searched person. en-us Tue, 30 Jul 2019 07:59:28 +0530 Tue, 30 Jul 2019 07:59:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48288 Assessment u/s 153C - it is necessary that before the provisions of section 153C can be invoked, the AO of the searched person must be satisfied that the seized material which included documents) does not belong to the person referred to in section 153 A, i.e., the searched person. Highlights Income Tax Tue, 30 Jul 2019 07:59:28 +0530 https://www.taxtmi.com/highlights?id=48288