292C is applicable to the print outs of seized\nmaterial ledger accounts from accounting software showing cash transaction as extracted\nin the assessment orders (page 23 to 27 of assessment order for the AY 2013-14 and\n21\nITA Nos. 706 to 709/Jodh/2024\nAshiana Buildprop Pvt. Ltd., Udaipur.\nrespective pages of other AYs). As per the statutory presumption these