Validity of assessment U/s. 153C - assumption of jurisdiction u/s. 153C - In the instant case, assessee...

Validity of assessment U/s. 153C - assumption of jurisdiction u/s. 153C - In the instant case, assessee was the attorney holder of the seller. The sale deed was found during the course of search at the premises of the buyer. The sale deed, at best can be said to “relate to” or “refer to” the assessee, but it cannot be said to “belong to” the seller or to the attorney holder. - AT .....

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