perused the records. The ld. Counsel of the
assessee submitted that the scribbling in the loose sheet is only a rough noting of the
estimates ... submitted that there is no other evidence supporting the said scribbling.
The ld. Counsel of the assessee submitted that de hors any corroborative evidence, these
addition of
Rs.17,94,00,000/- relying on the alleged scribbling pad which contains
rough and false figures and the same cannot be relied ... erred in ignoring the fact that, the writings on
the scribbling pad were written on the same day in one pad itself at one
stretch
undisclosed income of the assessee. The loose
sheets, scribbled note books cannot be treated as incriminating material unless they
are corroborated with cogent evidences ... during the course of search. The entire assessment order
revolves around scribbling in loose sheets of papers seized from premises of another
person in course
undisclosed income of the assessee. The loose
sheets, scribbled note books cannot be treated as incriminating material unless they
are corroborated with cogent evidences ... during the course of search. The entire assessment order
revolves around scribbling in loose sheets of papers seized from premises of another
person in course
undisclosed income of the assessee. The loose
sheets, scribbled note books cannot be treated as incriminating material unless they
are corroborated with cogent evidences ... during the course of search. The entire assessment order
revolves around scribbling in loose sheets of papers seized from premises of another
person in course
undisclosed income of the assessee. The loose
sheets, scribbled note books cannot be treated as incriminating material unless they
are corroborated with cogent evidences ... during the course of search. The entire assessment order
revolves around scribbling in loose sheets of papers seized from premises of another
person in course
undisclosed income of the assessee. The
loose sheets, scribbled note books cannot be treated as
incriminating material unless they are corroborated with cogent
evidences ... during the course of
search. The entire assessment order revolves around scribbling in loose sheets of
papers seized from premises of another person in course
undisclosed income of the assessee. The
loose sheets, scribbled note books cannot be treated as
incriminating material unless they are corroborated with cogent
evidences ... during the course of
search. The entire assessment order revolves around scribbling in loose sheets of
papers seized from premises of another person in course
undisclosed income of the assessee. The
loose sheets, scribbled note books cannot be treated as
incriminating material unless they are corroborated with cogent
evidences ... during the course of
search. The entire assessment order revolves around scribbling in loose sheets of
papers seized from premises of another person in course
appreciate that what was seized was only an 'image of
handwritten scribbling' and he made the addition solely based on such an image ... provide details regarding author of the seized 'image of
handwritten scribbling', statement, if any recorded from him and opportunity to
provide cross-examination
