2018 (7) TMI 138

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..... 7 (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 .....

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