Cash seized during the search after the close of the financial year was claimed by the assessee towards self-assessment tax liability. The Tribunal held that Explanation 2 to section 132B prohibits adjustment only against advance tax and not against self-assessment tax. Since the seized cash belonged to the assessee and no defect notice was issued for non-payment of self-assessment tax, adjustment of the seized cash towards self-assessment tax was allowable. (AY. 2024-25.)