Doc signed in presence of witnesses couldn’t be termed as irrelevant after being unearthed in a sear

IT: Where in case of search carried out at premises of a builder, a MOU was seized showing that assessee had to receive certain amount from said builder on transfer of plot, in view of fact that MOU was duly signed by assessee in presence of five witnesses, it could not be regarded as a dumb or irrelevant document, and, therefore, impugned addition made on basis of said document was to be upheld