Dismissing the appeal of the Revenue the Court held that no incriminating documents or materials had been found and seized at the time of search under section 132. Order of the Tribunal deleting the addition was affirmed. (AY.2008-09)
PCIT v. Prominent Real Tech Pvt. Ltd. (2023) 451 ITR 371 (Delhi)(HC)
S. 153C : Assessment-Income of any other person-Search-Incriminating material-Failure to establish how seized documents had nexus with undisclosed Income of assessee-Proceedings initiated was quashed. [S. 132]