Section 153C Assessment is without Jurisdiction if documents seized not belongs to Assessee

A.C.I.T. Vs. Empire Casting Pvt. Ltd. (ITAT Delhi) Ld. AR submitted that the assessee’s case was covered by the judgment of the Hon’ble Delhi High Court in the case of CIT-VII vs RRJ Securities Ltd. vide order dated 30.10.2015 in I.T.A. No. 164/2015 and 175/2015. It was submitted that the Hon’ble Delhi High Court has held that reference to the date of search under the second proviso u/s 153A of the Act has to be construed as the date of handing over the assets/documents belonging to the assessee (being the person other than the one searched) to the Assessing Officer having jurisd...