Whether on the facts and circumstances of thecaseand in law, the Tribunal was justified in deleting addition of Rs. 8,57,00,000/on account of unexplained income appearing in the name of Pan Asian Distribution Ltd by not appreciating the document containing the details was seized during the course ofsearchand therefore the presumptions envisaged in the provisions of Section 132(4A) as well as provision of Section 292C are squarely applicable in thecaseof the assessee and consequently the AO was justified in treating the said amount as the assessee's unexplained income?