Section 132,158BC and 158BD of the Income tax act, 1961 — Search and Seizure  — Section 158BD would have been attracted only when search and Seizure was made in the premises of another person and material collected belong to another person and in the present case,  search and Seizure was actually made on the premises of assessee and documents and material collected therefrom also pertain to it, therefore, section 158BD is not attracted. Searcha and seizure actually was conducted at the premises of assessee and whatever was seized included money and document everything belongs to assessee and assessee at no point of time before assessing authority raised such dispute that authorisation as well as Punchnama prepared by search and seizure team relate to another person than assessee;  it is difficult to hold that in the present case mention of different title in authorisation and Punchnama i.e, Verma Transport Company, Lucknow Banda Transport Company instead of Verma Roadways would be sufficient to hold that proceedings under section 132 were conducted against different person and not assessee; proceedings under section 153C against assessee cannot be held bad- Verma Roadways vs. Assistant Commissioner of Income tax [2018] 304 CTR (Allahabad) 163