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2014 (7) TMI 94 - HC - Income TaxInterpretation and construction of section 153C - assessment of another Assessee – search and seizure action was carried out in the case of one Shri Ramchandra Dada Shinde, working as Accounts Officer - Held that:- There is no general rule laid down, save and except, outlining the seriousness of the proceedings - there was no justification for proceeding u/s 153C of the Act - The seizure of the ledger involving the Assessee has been referred to - no document pertaining to AY under consideration was found during seizure - The seized document was not belonging to the Assessee - The rest of the documents relate to the AY 2006-07 which is not the subject matter of CIT (A) and Tribunal's orders - the Tribunal's view was justified in the facts and circumstances peculiar to the Assessee and do not lay down any general rule or principal law – thus, no substantial question of law arises for consideration – Decided against Revenue.
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