2015 (4) TMI 187

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..... the Authorities find any material which is incriminating in nature. In the facts of this case, there was no justification in proceeding under Section 153C of the Income Tax Act, 1961 and, therefore, we find that the Tribunal's view was justified in the facts and circumstances peculiar to the Assessee. A similar issue was decided in by this Court in the case of the same Assessee [2014 (7) TMI 9 .....

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..... dents for admissions, etc.. In some cases, documents stated to be incriminating in nature are alleged to have been found during search and seizure operations. Mr.Vimal Gupta, learned Senior Counsel submits that the Appeal raises a substantial question of law. We are unable to agree. 2. The Tribunal examined the scope of Section 153C of the Income Tax Act, 1961 and observed that the provision ca .....

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