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premises and therefore, it has to be presumed to be correct u/s. 292C ... find no merit in Revenue's instant arguments. Sec. 292C contains the most vital expression. It means that the said search person

marked SRM-5, found during survey, but not produced when notice under section 131 was issued, establishing existence of unaccounted stock. c. Condition ... closely with stock recorded in the document, (C) presumption as per section 292C which is not rebutted. (D) no case is established that a confessional