Sec. 153C notice justified if parcel and courier receipt of gold recovered from two persons pertained to assessee

INCOME TAX : Where during search conducted upon two persons at airport, parcel of gold of certain quantity was seized and documents in form of parcel and courier receipts recovered from them were pertained or related to assessee who was engaged in business of gold ornament, impugned notice under section 153C issued against assessee was justified

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