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2018 (4) TMI 1744 - HC - Income TaxAddition on unaccounted investment - block assessment proceedings - HELD THAT:- Tribunal held and observed that in the loose papers found during the search, the name of the assessee nowhere appeared. During the search, the statements of the representatives of Bhavya Group were also recorded, who had denied the contents of the documents impounded. The Tribunal noted that against Bhavya Group, in respect of the notice found in such papers, no account was taken. In view of such facts, the Tribunal concluded that the papers merely contained some notings but, in any case, did not involve the assessee. The issue is purely factual in nature. No question of law arises
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