Search couldn’t be assumed against assessee in absence of incriminating material found during third’s person search

INCOME TAX : Where notice under section 153C was initiated against assessee-medical charitable trust running hospital on basis of certain documents seized during search upon a supplier of medical and surgical equipment to hospital on ground that assessee siphoned off funds through said supplier resorting to huge inflation of expenses

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000197203/search-couldn’t-be-assumed-against-assessee-in-absence-of-incriminating-material-found-during-third’s-person-search.aspx