photocopies of the diaries produced before us in assessee's paper book were perused. It is an admitted fact that diaries were maintained ... copies of diaries A-2 and A-4, which reflected cheque transactions. We find that the contents in the two sets of diaries are similar
While it may be a pointer to unaccounted transactions, it cannot be generalized to cover the entire period in the Show Cause Notice ... material supplier Sri. Ranjit of M/s. Rotoprint. The diary recovered from his premises has not been kept by him. He had not made
Dynamik Universal Ltd. vs Dy Cit Central Circle 18 on 26 August, 2005
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Guru Dutt Ranga vs Government Of Nct Of Delhi And Anr. on 7 October, 2005
also held that non-examination of the Accountant who maintained the seized diary "has rendered the document inadmissible in evidence ... clandestine removal based upon entries in worker/dyeing master's diary and register in absence of corroborative evidence as to receipt of extra /excess
Income-Tax Officer-V(4) vs Twinkle Papers (P) Ltd. on 26 May, 2005
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Gorakhpur Petro Oils Ltd. vs Additional Commissioner Of Income Tax on 31 May, 2005
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Madhavi Finvest (P) Ltd. And Ors. vs Assistant Commissioner Of Income Tax on 10 February
Jai Kumar Jain vs Assistant Commissioner Of Income Tax on 23 September, 2005
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Truwoods Pvt. Ltd. And Shri Sanjiv ... vs Commissioner Of Customs on 3 February, 2005
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