https://www.taxtmi.com/highlights?id=55721 Assessment u/s 153C - in proceedings under Section 153C of the Act, in the absence of any incriminating documents or evidence discovered during the course of search under Section 132 of the Act in the case of searched person against the assessee, the jurisdiction under the provisions of Section 153C of the Act cannot be assumed. - HC en-us Wed, 02 Dec 2020 18:29:34 +0530 Wed, 02 Dec 2020 18:29:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55721 Assessment u/s 153C - in proceedings under Section 153C of the Act, in the absence of any incriminating documents or evidence discovered during the course of search under Section 132 of the Act in the case of searched person against the assessee, the jurisdiction under the provisions of Section 153C of the Act cannot be assumed. - HC Highlights Income Tax Wed, 02 Dec 2020 18:29:34 +0530 https://www.taxtmi.com/highlights?id=55721