https://www.taxtmi.com/caselaws?id=766598 Delhi HC dismissed the writ petition challenging assessment under Section 153C. The court held that Section 153C does not require any connection or relationship between the searched and non-searched entities. The provision is triggered solely by discovery of incriminating material belonging to third parties during search operations. The jurisdictional AO need only assess whether seized documents are likely to impact the non-searched entity's income determination. Requiring a relationship between parties would defeat the provision's purpose and leave AOs powerless to act on incriminating material discovered during searches. en-us Tue, 18 Feb 2025 00:00:00 +0530 Fri, 28 Feb 2025 08:23:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766598 Delhi HC dismissed the writ petition challenging assessment under Section 153C. The court held that Section 153C does not require any connection or relationship between the searched and non-searched entities. The provision is triggered solely by discovery of incriminating material belonging to third parties during search operations. The jurisdictional AO need only assess whether seized documents are likely to impact the non-searched entity's income determination. Requiring a relationship between parties would defeat the provision's purpose and leave AOs powerless to act on incriminating material discovered during searches. Case-Laws Income Tax Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766598