Warrant of authorization valid if assessee didn't provide bank details through which seized cash was withdrawn

INCOME TAX: Where assessee declared that cash found from two persons during casual search belonged to him and claimed that same was withdrawn from his several bank accounts, however, when asked to submit details of bank account and cash withdrawals, assessee declined to submit such details and prayed for some more time to produce relevant documents, warrant of authorisation under section 132A(1) issued against assessee was justified

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