2018 (7) TMI 138 - SCH - Income Tax

Annulling the block assessment order - validity of proceedings under Section 153C - seized document pertained to - Held that - We do not find any ground to interfere with the impugned order(s). The special leave petitions are, accordingly, dismissed. HC order confirmed 2017 (9) TMI 670 - DELHI HIGH COURT a document seized should belong to a person other than the person referred to in Section 153A of the Act - Rejection of contention of the Revenue that even prior to 1st June 2015 at the stage of initiation of proceedings under Section 153C of the Act, it is sufficient if the seized document pertained to the other person and it is not necessary to show that the seized material belonged to the other person. - Decided in favour of Assessee

Summary

The Supreme Court of India in 2018 dismissed the special leave petitions as no grounds were found to interfere with the impugned order(s). The pending application(s) were also disposed of.