Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay
133A conducted at the premises of the partnership firm on 14th March, 2019, documents identified and marked as Annexure A-3 has been impounded, which has formed the basis of this addition of Rs. 2.05 crores, which is the subject matter of this appeal. 5. The nature and character of the impounded document has been described as a plane, unsigned