Bench: This Court & On Leave Being Granted, Civil Appeals Have Been Registered. 3.
seizure operation and not yet returned. CIT(A) further noted that the assessing officer had taken the balance sheet as on 31.03.1989 filed by the assessee before the South Indian Bank as the base for reconciling the accounts of the partners. It was noticed that CIT(A) in an earlier appellate order dated 26.03.2002 for the assessment year