https://www.taxtmi.com/caselaws?id=799158 Assessment under section 153C concerned whether documents seized during search proceedings related to or pertained to the petitioners' undisclosed income. The Supreme Court found no ground to interfere with the High Court judgment and dismissed the special leave petition, leaving the High Court's treatment of the seized documents undisturbed. en-us Thu, 10 Sep 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799158 Assessment under section 153C concerned whether documents seized during search proceedings related to or pertained to the petitioners' undisclosed income. The Supreme Court found no ground to interfere with the High Court judgment and dismissed the special leave petition, leaving the High Court's treatment of the seized documents undisturbed. Case-Laws Income Tax Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799158