In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber
property being land or building or both, shares and securities, loans and advances, deposits in bank account.” “Section 153C. Assessment of income of any other person- (1) Notwithstanding anything contained in sec139, 147, 148, 149, 151 and 153, where the AO is satisfied that,- (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs