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(iii) During the appellate proceedings, in the statement of fact, the appellant has objected that the alleged bank statement is a Shyam Sunder Jindal piece of unsigned and unauthenticated document, which was not found in the search and seizure action and therefore, same cannot be considered as his bank account. This argument of the appellant, is not acceptable for the details available and reproduced by the A.O. in the assessment order, clearly proves that alleged bank account, belongs to the appellant, which has been denied by the appellant for the reasons best known to him, inspite of the fact that all the minute details e.g. name, date of birth, place of birth, address, phone no. etc. belongs to the appellant.