Bench: Shri V. Durga Rao, Hon’Ble & Shri K.M. Roy, Hon’Ble Accountant, Member
4. Brief facts of the case are, a search and seizure action under section 132 of the Income Tax Act, 1961 (in short “Act”) was conducted on 25.06.2019 at the residential premises of Shri Atul Yamsanwar. During the course of search proceedings under section 132 of the Act “Document No. B-14 (Pages 1-31)” were seized from the residential