<h1>Search and seizure detected unaccounted income leading to investigations of bogus entities and layered transactions and restraints on bank lockers.</h1> A coordinated search and seizure across multiple premises of infrastructure groups uncovered unaccounted income generated through bogus sub-contractors, over-invoicing and layered transactions. Investigators found shell entities, electronic evidence linking filings to principal company IP addresses, suspected round-tripping of foreign receipts, and seized unexplained cash, jewellery and restrained multiple bank lockers.