Dcit, Ludhiana vs Sh. Inderjit Singh Brar, Mohali on 21 October, 2021
(x) That while deciding the appeal the CIT(A) discussed at how a document
seized has to be interpreted for the purpose of computing the undisclosed
income & has relied on the order of this Hon'ble bench of Gurlal Singh
Grewal vs. ACIT dated 29.08.2012. Kindly refer to para 9-11 on page 16 &
17 of the appellate order.