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2011 (4) TMI 1329 - HC - Income TaxAssessment u/s 153C - HELD THAT:- The document on the basis of which the AO initiated proceedings u/s 153C was admittedly not written by the assessee. It, of course, had certain references to the estimations and expenditure, etc. of the properties belonging to the assessee. Nevertheless, we cannot hold that such document belonged to the assessee. When we find that the very foundation for instituting the proceedings by the AO was missing, the consequential actions and orders must fail. In the result, only on this ground we are inclined to dismiss the appeals.
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