Search and Seizure: Section 292C Presumption Inapplicable Without Clear Document Source in Income Tax Cases.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Search and Seizure - Assessing Officer not mentioned as to from where the document was found. If that is the fact, then, there cannot be any presumption under section 292C - AT....