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

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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X