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2015 (9) TMI 1458 - DELHI HIGH COURT

2015 (9) TMI 1458 - DELHI HIGH COURT - TMI - Requisites 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 thin .....

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;ITAT') in ITA No. 3086/Del/2013 for the Assessment Year ('AY') 2009-10. The question sought to be urged is whether the ITAT was correct in upholding the order of the CIT (A) that since the requisites of Section 153-C of the Act were not satisfied and the assessment proceedings stood vitiated. 2. On 14th August 2015, this Court passed an order in the present appeal, the relevant portion of which reads as under: 3. The point urged by the Revenue in this Appeal against the order dated .....

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