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2022 (11) TMI 1392 - ITAT AHMEDABADAssessment u/s 153C - seized document as belongs to assessee or not? - Scope of amendment - HELD THAT:- CIT(Appeals) has not erred in facts and in law in holding that for the year under consideration, since the search was conducted prior to amendment in section 153C it was an essential pre-requisite that the incriminating documents on the basis of which the assessment was framed must “belong” to the assessee. From the contents of the assessment order and the observations made by CIT(Appeals), even the AO has not alleged that the documents “belonged” to the assessee and the AO has himself stated in the order that the documents “pertain” to the assessee. Therefore, in the instant set of facts, we find no infirmity in the order of the Ld. CIT(Appeals) wherein he has held that since the documents do not “belong” to the assessee, then the additions are not liable to be sustained. Decided in favour of assessee.
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