MOHAMMED SHERIEF, vs. THE COMMISSIONER OF INCOME TAX,

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

E. Shemsudhin, that the undisclosed income revealed in the search belonged to the assessee appellant and the procedure prescribed under section 153C having not followed, the assessment made under section 153C is invalid. 2. There was also no finding by the assessing officer that any of the documents seized during the course of search belonged to your appellant. Therefore

MOHAMMED SHERIEF vs. THE COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI