"Belonging" in Sections 153C/153A Means Ownership or Strong Association Beyond Mere Mention for Tax Assessments.

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....Assessment u/s 153C r.w.s 153A - The word ‘belonging’ may be understood in the sense of ownership or something little lesser than ownership but of course more than mere reference of assesee on a documents found and seized from the possession of others without any corroboration - AT....