T: No addition could have been made in income of assessee on basis of material seized which neither belonged to him nor recovered from his possession

l


IT: No addition could have been made in income of assessee on basis of material seized which neither belonged to him nor recovered from his possession

[2013] 35 taxmann.com 465 (Gujarat)

HIGH COURT OF GUJARAT

Commissioner of Income-tax -24

v.

Arif Ahmed Nandolia