AO to invoke S. 153C after record satisfaction that any seized document/ material belongs to any person other than person searched

ITAT AGRA BENCH Assistant Commissioner of Income-tax, Circle 1, Gwalior Versus Global Estate IT Appeal Nos. 144 to 149 (Agra) of 2011 [ASSESSMENT YEARS 2003-04 TO 2008-09] NOVEMBER  30, 2012 ORDER Bhavnesh Saini, Judicial Member This order shall dispose of all the above departmental appeals filed against different orders of the ld. CIT(A), Gwalior. 2. We have heard the ld. representatives of both the parties, perused the findings of the authorities below and considered the material on record. All the departmental appeals are decided as under : ITA No. 144/Agra/2011 (A.Y. 200...