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2017 (9) TMI 670 - HC - Income TaxAnnulling the block assessment order - validity of proceedings under Section 153C - Held that:- Supreme Court in Commissioner of Income Tax, Pune v. Sinhgad Technical Education Society [2017 (8) TMI 1298 - SUPREME COURT OF INDIA] settles the legal position in favour of the Assessee held that a document seized ‘should belong to a person other than the person referred to in Section 153A of the Act’. It has been categorically observed by the Supreme Court that the above position of law laid down by the Gujarat High Court in Kamleshbhai Dharamshibhai Patel v. Commissioner of Income Tax-III [2015 (8) TMI 966 - GUJARAT HIGH COURT] is correct. Consequently, this Court rejects the contention of the learned counsel for the Revenue that even prior to 1st June 2015 at the stage of initiation of proceedings under Section 153C of the Act, it is sufficient if the seized document ‘pertained to’ the other person and it is not necessary to show that the seized material ‘belonged to’ the other person. - Decided in favour of Assessee
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