https://www.taxtmi.com/highlights?id=53770 Assessment u/s 153A/153C - Onus was on the Revenue to show that incriminating material/ document recovered at the time of search belongs to the assessee and it is not enough for the Revenue to show that documents pertained to the assessee or contains information that relates to the assessee. en-us Sat, 20 Jun 2020 07:05:13 +0530 Sat, 20 Jun 2020 07:05:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=53770 Assessment u/s 153A/153C - Onus was on the Revenue to show that incriminating material/ document recovered at the time of search belongs to the assessee and it is not enough for the Revenue to show that documents pertained to the assessee or contains information that relates to the assessee. Highlights Income Tax Sat, 20 Jun 2020 07:05:13 +0530 https://www.taxtmi.com/highlights?id=53770