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Section 153C Proceedings Invalid: Seized Document Must Belong to Assessee; Section 69C Additions Also Void.

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Full Text of the Document

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....Validity of proceedings u/s 153C - addition u/s 69C - non satisfaction of the condition precedent viz. the seized document must belong to the assessee is a jurisdictional issue and non satisfaction thereof would make the entire proceedings taken thereunder null and void - HC....

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