https://www.taxtmi.com/caselaws?id=762680 The court allowed the petition, setting aside the impugned notices under Section 153C of the Income Tax Act, 1961, as the information found during the search did not establish any connection to the petitioner. The court clarified that the mere presence of an Agreement to Sell between third parties on the husband's phone did not imply relevance to the petitioner. The judgment focused on the requirement of incriminating material directly linked to the assessee for the validity of notices under Section 153C, emphasizing the jurisdictional aspect in such cases. en-us Fri, 22 Nov 2024 00:00:00 +0530 Thu, 05 Dec 2024 08:37:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762680 The court allowed the petition, setting aside the impugned notices under Section 153C of the Income Tax Act, 1961, as the information found during the search did not establish any connection to the petitioner. The court clarified that the mere presence of an Agreement to Sell between third parties on the husband's phone did not imply relevance to the petitioner. The judgment focused on the requirement of incriminating material directly linked to the assessee for the validity of notices under Section 153C, emphasizing the jurisdictional aspect in such cases. Case-Laws Income Tax Fri, 22 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762680