Where pursuant to search conducted in case of certain parties several incriminating materials were found and statements of two persons were recorded and based on same, a notice under section 153C was issued upon assessee, the entirety of such statements as recorded from two persons must be supplied to assessee. Relied on T. Takano v. Securities and Exchange Board of India (2022) 232 Com Cas 136 (SC) / 2022 8 SCC 162 / Reliance Industries Ltd v. Securities and Exchange Board of India (2022) 234 Comp Cas 1(SC), (2022) 10 SCC 181, Kanwar Natwar Singh v. Director pf Enforcement, (2022 ) 232 Com Cas 126 (SC), (2022) 8 SCC 162
Madurai Srinivasagam Sunther v. Dy. CIT [2024] 461 ITR 275 (Mad ) HC)
S. 153C : Assessment-Income of any other person-Search-Statement on which reliance has been placed for issuance of notice under section 153C shall be provided to the assesse-Order is set a side with the direction. [Art. 226]