[Civil Appeal No. 5888 of 2013 @ Special Leave Petition (Civil) No.8947 of 2011]. This appeal is directed against the judgment and order passed by the High Court of Gujarat in S.C.A. No.13787 of 2009, dated 30.03.2010, whereby and where under the High Court has set aside the Show Cause Notices issued by the Assessing Authority under Section 153C of the Income Tax Act, 1961 (for short 'the Act, 1961'), dated 07.10.2009. Brief facts of the case are: The respondent-assessee purchased a plot of land from "Samutkarsh Co - operative Housing Society" (for short 'the Society') being developed by one Savvy Infrastructure Ltd. In 2008, a search was conducted under Section 132 of the Act, 1961 in the premises of the Society and also at the office of Savvy Infrastructure Ltd. During the search certain documents were seized under Section 132A of the Act, 1961. Upon scrutiny, it was found that the seized documents reflected names of certain individuals including the assessee.
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