https://www.taxtmi.com/highlights?id=51850 Assessment u/s 153C - addition u/s 68 - Merely because regular books, of other persons are found with searched persons assumption of jurisdiction by AO of Other persons may be justified but since these are generally the regular books of account on the basis of which returns are prepared, there cannot be any undisclosed income arising from them. - AT en-us Tue, 18 Feb 2020 12:06:28 +0530 Tue, 18 Feb 2020 12:06:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51850 Assessment u/s 153C - addition u/s 68 - Merely because regular books, of other persons are found with searched persons assumption of jurisdiction by AO of Other persons may be justified but since these are generally the regular books of account on the basis of which returns are prepared, there cannot be any undisclosed income arising from them. - AT Highlights Income Tax Tue, 18 Feb 2020 12:06:28 +0530 https://www.taxtmi.com/highlights?id=51850