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5. In a similar way, ground No. 2 of assessee's apeal relating to addition of Rs. 2,08,250 on account of search charges on the basis of entries in Document No. 3, was decided partly against the assessee by the Tribunal by making following conclusions :

We have carefully considered the rival submissions on the issue and have perused orders as also various documents placed in the paper book to which our attention has been invited during the course of hearing. It is not disputed that the notebook in question was found and seized from the joint residence of partners and Shri Dharam Pal partner was present at the time of seizure. We, therefore, feel that the presumption raised by the provisions of Section 132(4A) would apply in the case of the said notebook and the entries contained therein till the same is rebutted. We feel that the contentions of ld. counsel that the said notebook does not belong to the assessee and possibly belongs to 'Palledar' has no legs to stand as it is unthinkable that the persons like Palledars managing the cold storage or working therein would be making entries therein. It is also strange that if the Palledars had recorded the said entries, then how some of the receipts are also found recorded in the books. It seems well-neigh impossible that the Palledars would also be making entries in the books. We also feel that the decision in the case of L.K. Advani (supra), as relied on by the Id. counsel, is not applicable as the notebook has been found from the residence of the partner. In view of the foregoing, we feel that the contentions of Id. counsel have no force and that the Assessing Officer has rightly proceeded to make the impugned addition. However, it is observed from the notification dated 15-5-1995 issued by the Agrl. Department of Govt. of Haryana that maximum storage charges for potatoes have been specified at Rs. 47 per bag weighing upto 85 kg. or part thereof. In view of the said notification, we find some merit in the plea of ld. counsel that though the rates of charges have been mentioned at Rs. 50 per bag in the said notebook, the same should be taken at Rs. 47 per bag and balance Rs. 3 represent labour of the labourers employed at the cold storage. We, therefore, direct the Assessing Officer to allow appropriate relief to the assessee by recalculating the charges per bag at Rs. 47.