Section 132 of the Income Tax Act, 1961- Search and Seizure - Assessing Officer was directed to re-calculate the addition at the rate of 2% on the gross profit and the Tribunal nowhere has said that the undisclosed income which was filed by the appellant himself should not be taken into account and the assessee himself before the Assessing Officer had made a request that the income declared by him be accepted and the assessment be completed, therefore, it cannot be said that the Assessing Officer has disobeyed the direction contained in the order passed by the Tribunal. - Jayesh S. Mehta vs. Deputy CIT [2020] 421 ITR 353 (KARN)