S. 153C HC explains Meaning of the term ‘belong to’ in respect of Documents seized during search

HIGH COURT OF GUJARAT Kamleshbhai Dharamshibhai Patel versus Commissioner of Income-tax Special Civil Application Nos.13635, 13636 & 13643 of 2012 DECEMBER  24, 2012 ORDER Akil Kureshi, J. – These petitions arise out of common factual background. They are therefore, heard together and are being disposed of by this common judgment. We may notice the facts as arising in Special Civil Application No. 13643 of 2012. The petitioner is an individual and is assessed to tax under the Income-tax Act, 1961 [“Act” for short]. The petitioner has challenged the order...