Sec. 158BD notice rightly issued to examine receipt, bearing signature of assessee, found during sea

IT : Where during search in case of third party, revenue found a receipt bearing signatures of assessee and indicating receipt of certain amount by assessee as sale consideration of a property, revenue was entitled to issue notice under section 158BD to assessee for ascertaining whether such amount was actually received by him and, if so, on whose behalf, and proceed further irrespective of assessee's claim that property was owned by his father and he received amount on behalf of his father