u/s 69A of the\nAct.\n4.3] The assessee submits that on following grounds, the addition is not\njustified at all.\nFirst of all, from the seized record, your Honour would observe that\nthere is no mention of Assessee Firm \"Bora Agro Foods\" in any\ndocuments. The name appearing in the seized records is 'Bora Agro'\nonly (copy of the ledger