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2016 (10) TMI 549 - HC - Income TaxAssessment u/s 153C - unexplained payment - whether there was sufficient material to prima facie show that in such handwritten noting in the seized document, reference to 1105 was a cash payment by the petitioner to B. Nanji - Held that:- This is not a case where the satisfaction recorded by the Assessing Officer of the searched person can be stated to be based on no material. There is thus prima facie material to suggest that incriminating documents seized during the search belonged to the petitioner. The Revenue has for the purpose of brief scrutiny available at this stage led before the Court sufficient material not to interfere with the pending assessments. Facts in all petitions are common. They are therefore, not separately recorded or referred.
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