Jurisdiction u/s 153C of Income Tax Act requires incriminating evidence from Section 132 search; absence invalidates assumption.

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....Assessment u/s 153C - in proceedings under Section 153C of the Act, in the absence of any incriminating documents or evidence discovered during the course of search under Section 132 of the Act in the case of searched person against the assessee, the jurisdiction under the provisions of Section 153C of the Act cannot be assumed. - HC....