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4. The assessee is a resident of Karunagapally and engaged in the business of sale of vegetables. One E. Shamsudeen is the father of the assessee. On 02.08.2006, a search under Section 132 of ITA Nos.2/2019, 5/2019, 6/2019, 8/2019, 7/2019 -8- the Income Tax Act, 1961 (for short ‘the Act’) at the business premises of E. Shamsudeen was carried