https://www.taxtmi.com/highlights?id=72963 Assessment u/s 153C - the assessee cannot be held to be having control over what the third person records in his regular books of accounts or in the parallel books of account. Here the seized documents are merely loose sheets not forming part of the books of account of the assessee and that they do not constitute admissible evidence and are to be merely discarded as dumb documents as there are no other corroborative material or evidence to link those documents. - AT en-us Wed, 08 Nov 2023 17:03:27 +0530 Wed, 08 Nov 2023 17:03:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72963 Assessment u/s 153C - the assessee cannot be held to be having control over what the third person records in his regular books of accounts or in the parallel books of account. Here the seized documents are merely loose sheets not forming part of the books of account of the assessee and that they do not constitute admissible evidence and are to be merely discarded as dumb documents as there are no other corroborative material or evidence to link those documents. - AT Highlights Income Tax Wed, 08 Nov 2023 17:03:27 +0530 https://www.taxtmi.com/highlights?id=72963