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Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal
105 & 106/DDN/2024 67. On an overall consideration of the aforesaid, we come to the firm conclusion that the "incriminating material" which is spoken of would have to be identified with respect to the AY to which it relates or may belikely to impact before the initiation of proceedings under Section 153C of the Act. A material, document or asset