seizure was conducted at the administrative office of Piyush Group of Companies and the residential premises of the Director were also searched on 16.1.2008. The proceedings concluded vide order MANOJ KUMAR 2020.02.14 10:50 I attest to the accuracy and authenticity of this document High Court,Chandigarh ITA No. 300 of 2019 [3] dated 29.12.2009 by disallowing