Section 153A of the Income Tax Act, 1961 — Search and Seizure — Addition towards toward excess raw material could not have been made by AO on the basis of inventory prepared in the course of Search where the assessee was not present at the time of Search and employee of assessee which had signed the inventory, disputed correctness thereof by affidavit within three days and also alleged to have signed the same under coercion more so since no independent enquiry whatsoever made by the Department nor any other corroborative material brought on record — Deputy Commissioner of income tax vs. Rajendra Sharma [2019] 202 TTJ (Raipur) (UO) 6