Case Law Details
Case Name : CIT Vs. Sinhgad Technical Education Society (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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Gujarat High Court in the case of Kamleshbhai Dharamshibhai Patel v. Commissioner of Income Tax-III, (2013) 31 taxmann.com 50 (Gujarat) has categorically held that it is an essential condition precedent that any money, bullion or jewellery or other valuable articles or thing or books of accounts or documents seized or requisitioned should belong to a person other than the person referred to in Section 153A of the Act. This proposition of law laid down by the High Court is correct, which is stated by the Bombay High Court in the impugned judgment as well
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