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Sec. 69A & 132 of Income Tax Act, 1961 - Search & Seizure - While, a fact finding Body is expected to give its own reasons even in affirming the findings of the Authorities below, the burden is heavier for the higher Appellate Authority when it decides to reverse the findings of the Authorities below. No such alleged reasons, which prompted the learned Tribunal to reverse the findings of the two Authorities below is presented in impugned order of Tribunal, therefore the same is not sustainable. - CIT V/s KANNAGI (K.) (DR.) -  424 ITR 470 (MAD)