Material found during search not sustained in case of searched person, couldn't be used for other person as well
June 27, 2014[2014] 45 taxmann.com 466 (Gujarat)
IT : Very foundational facts and materials, not sustained in case of searched person, cannot be permitted to be used in case of person other than searched person for alleged undisclosed income and thereby allowing continuation of such proceedings
Regards
Prarthana Jalan
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