Documents Mentioning Assessee Not Valid for Block Assessment Due to Lack of Ownership Proof u/s 150C.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Documents found during search and seizure of another person mentioning the name of assessee, not proved as to belong to assessee or not in the hand writing of the assesse can not be basis for block assessment u/s 150C... - HC....