TMI Blog2022 (1) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... eized during the course of the search premises of Dr. Dilip Patel - no incriminating materials was recovered with respect to the particular assessment year i.e.2017-18, for which the information is sought for. It is also submitted that there is no incriminating material found with respect to these 05 other adjoining parcels of land. Our attention was drawn to the reasonings assigned by the Asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned counsel appearing for the writ-applicant. 2. It appears from the materials on record that the writ-applicant herein purchased a parcel of land owned by one Dr. Dilipbhai Patel. The parcel of land is situated in Rajkot. The transaction with respect to the sale of this particular parcel of land is shown to be for ₹ 8,05,000/-. The premises of Dr. Dilip Patel came to be raided and in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... principal argument canvassed by Mr. Shah is that Section-153(C) can be invoked with respect to a particular seized document vis-a-vis the transaction. So far as the other 05 transactions are concerned, they are not part of the documents seized during the course of the search premises of Dr. Dilip Patel. In other words, no incriminating materials was recovered with respect to the particular assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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