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TMI Blog2020 (8) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... s seized and the assessee satisfaction - Tribunal interpreting the term 'belongs to' as 'ownership' in Section 153C - whether intention of the legislature is always that section 153C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s between the documents seized and the assessee - HELD THAT:- SLP is dismissed. However, question of law is kept open. - Special Leave Petition (Civil)..... Diary No(s).3779/2020 - - - Dated:- 28-5- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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