Section 132(4) of the Income Tax Act, 1961 –Search & Seizure –Excess Stock alleged — Surrender U/s. 132(4) stated to be under duress — Further surrender during assessment proceedings under threat of launching prosecution u/s 276CC — later retracted such statements recorded during search & assessment proceedings, and explained the stock with Stock Register and other documents produced — statements contrary to documentry evidence, not binding– Addition deleted by ITAT – High Court dismissed revenue’s appeal holding that ITAT has appreciated the evidence well and the same is a finding of fact.