Section 153C not requires AO to establish link between searched & non-searched persons

Shiv Parkash Bansal Vs DCIT Central Circle-14 Delhi & Ors. (Delhi High Court)

Delhi High Court held that section 153C of the Income Tax Act doesn’t required AO to find or uncover a relationship or an association between the searched and the non-searched person. Provision is merely concerned with the evaluation of the material unearthed in the course of a search.

Facts- The present petition has been preferred by the petitioner assailing initiation of action u/s. 153C of the Income Tax Act. The petitioner’s solitary ground of challenge to the initiatio

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