Jurisdiction u/s. 153C impermissible as satisfaction of seized material belonging to assessee not fulfilled

PCIT (Central)-3 Vs TDI Infrastructure Ltd (Delhi High Court)

Delhi High Court held that assuming jurisdiction under section 153C of the Income Tax Act impermissible unless it is satisfied that document / seized material belonged to the assessee. Thus, appeal dismissed.

Facts- Search and seizure operations u/s. 1

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