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"4. Briefly, in the facts of the case, search and seizure action under section 132 of the Act was conducted in the Parag Group of cases on 04.02.2011. Search was conducted at the residence of Shri Devendra Shah, Shri Pritam Shah, their business associates and the corresponding business premises on 04.02.2011. The said group was engaged in trading and manufacturing of milk products, wherein M/s. Parag Milk Foods Pvt. Ltd. was flagship concern of the group and M/s. Bhagyalaxmi Dairy Farms Pvt. Ltd. was sister concern of Parag group. Some of group concerns of Parag group as well as business associates were also covered under Survey under section 133A of the Act. Various loose papers, hand written chits and computer print outs, etc. supporting the practice adopted by the concern was seized from the business premises as well as residential premises. All these papers / loose documents were confronted to Shri Devendra Shah, Smt. Priti Shah, Smt. Netra Pritam Shah (assessee) and the employees and concerned officials during the search as well as during post search enquiries.. . . .