292C of the Act. With respect to the addition made by the AO under the 4th compartment for 45. Rs.96,80,193/-, the learned CIT(A) found that these additions were made on the entries recorded in seized paper: - Petty cash Shaileshbhai by PRP Rs. 1,58,300/- - Petty cash Shaileshbhai by Preet Rs. 7,51,893/- - Share application