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in cash of Rs.11,25,97,290/- in A.Y. 2020-21 for purchase of the land bearing Survey No.287 at Muthiya village. It NEUTRAL CITATION C/SCA/434/2024 CAV JUDGMENT DATED: 06/02/2024 undefined was, thus, concluded that the information received during the course of search carried out on 15.10.2019 from the seized material, the information in the seized incriminating documents, pertains/relates to the petitioner herein, namely Bhagwandas Rupchand Parwani. The satisfaction note was, thus, forwarded by the Assessing Officer of the searched person to the Assessing Officer of the petitioner herein vide communication dated 07.04.2022 with the observation that during the course of search, document/ digital data related to the petitioner were found and seized and the same is being forwarded for perusal and necessary action.