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2015 (9) TMI 1458 - HC - Income TaxRequisites of Section 153-C satisfaction - Held that:- No addition can be made in the assessment being framed u/s 153A, when there is no incriminating material or assets seized during the course of search. The finding of photocopies in the possession of a searched person does not necessarily mean and imply that they “belong” to the person who holds the originals - Possession of documents and possession of photocopies of documents are two separate things SEE Pr. Commissioner of Income Tax v. Natural Products Bio Tech Ltd [2015 (8) TMI 1286 - DELHI HIGH COURT] - Decided against revenue
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