Section 292C Inapplicable: Assessing Officer Fails to Attribute Seized Document Entries to Taxpayer, Presumption Successfully Rebutted.

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....Applicability of section 292C - Presumption as to assets, books of account, etc - AO could not have attributed the entries in the seized documents to the assessee - the presumption u/s 292 C of the Act, in the given facts and circumstances of the case, stand rebutted - AT....