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2018 (4) TMI 633 - AT - Income TaxAssessment u/s 153C - books of accounts or document did not belonged to assessee - Held that:- In the instant case the books of account or documents did not belong to the assessee and therefore, the AO was not justified in initiating action against the assessee under section 153A read with section 153C. The hand written paper i.e. page no. 35 does not fall within the meaning of books of accounts or document and does not belong to the assessee, hence, the proceedings U/s 153C would not have been invoked against the assessee. Thus, the assessee has established before the Assessing Officer as well as the CIT(A) that the document does not belong to the assessee. The issue herein is squarely covered by the decision of the Hon’ble Delhi High Court in Renu Constructions (2017 (9) TMI 670 - DELHI HIGH COURT), therefore, the order of the CIT(A) is set aside and appeal of the assessee is allowed
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