Regarding search u/s 132, possession of wealth, jewellery, issuance of notice u/s 142(2)

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....ll as assets held in the shape of immovable properties have been discovered. These assets were alleged to be owned by individuals/partners/coparceners, who though assessed to income-tax, were not wealth-tax assessees, although on the basis of the assets discovered they should have been assessed to wealth-tax, Section 69A of the I.T.Act deems the value of unexplained jewellery or other valuable ass....