No sec. 153C proceedings if doc. seized during search of another person had no bearing to determine assessee's income

IT: Where pursuant to search carried out in case of 'T' Group, AO initiated proceedings in case of assessee under section 153C on ground that he did not disclose income from sale of land, in view of fact that documents seized in course of search had no bearing on determination of assessee's income and, moreover, while making addition there was no reference whatsoever to said documents, initiation of proceedings under section 153C was bad in law

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