Kolkata , ITAT B Bench in a very recent judgement in case of CIT  vs Vaibhav Tulsian in I.T.A No. 1695/Kol/2011 vide its order dt 20/04/2012 held that the seized cash should be first adjusted with the tax liability arisen as a result of search assessment and then only computation of interest u/s 234B &...