Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)
292C is applicable to the print outs of seized material ledger accounts from accounting software showing cash transaction as extracted in the assessment orders (page 23 to 27 of assessment order for the AY 2013-14 and Ashiana Buildprop Pvt. Ltd., Udaipur. respective pages of other AYs). As per the statutory presumption these as well as content therein