2014 (9) TMI 1098

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..... Income Tax Act, 1961 (the I.T. Act) and observed that the provision cannot be resorted unless 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 I.T. Act and, therefore, we find that the Tribunal's view was justified in the facts and circumstances peculiar to the assessee. No documents we .....

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..... d seizure operations. Mr.Vimal Gupta, learned senior counsel submits that the appeals raise question of law. We are unable to agree. 2. The Tribunal examined the scope of section 153C of the Income Tax Act, 1961 (the I.T. Act) and observed that the provision cannot be resorted unless the authorities find any material which is incriminating in nature. In the facts of this case, there was no justif .....

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