TMI BlogValidity of notice issued u/s 153C - the seized material found from the premises of the 3rd party in the...Validity of notice issued u/s 153C - the seized material found from the premises of the 3rd party in the course of search does not belong to the assessee. Thus in our considered view the proceedings u/s 153C of the Act, cannot be initiated. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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