2015 (9) TMI 1458

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..... ot 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 - ITA 568/2015 - - - Dated:- 29-9-2015 - DR. S.MURALIDHAR AND MR. VIBHU BAKHRU JJ. .....

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..... nst the order dated 28th November, 2014 of the ITAT in ITA No. 20861DEL/2013 pertaining to the Assessment Year ('A Y') 2009-10 is that the Assessment itself was framed only under Section 143 (3) of the IT Act and therefore the ITAT was in error in proceeding on the basis that it was under Section 153C of the Act. 4. Learned counsel for the Respondent/Assessee on the other hand drew t .....

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