Dismissing the appeal of the Revenue the Court held that in course of search conducted at business premises of assessee survey team had seized electronic data and other records but there was no finding that any entry therein was false or fabricated and the assessee was able to substantiate with official records to show that there was a fire accident in said premises which had destroyed records. Order of Tribunal is affirmed. (AY. 2004-05 to 2010-11)