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
failed to appreciate that the scribblings
found during the course of search u/s.132 are
incriminating documents and the assessing Officer has
rightly made ... ought to have appreciated the fact that
as per the scribblings the assessee himself has fixed the
sale price
words B,D,P,L all are small letters) and a
scribbling of date written as 20.03.2013, which does not in any way gives ... Notice, at the bottom of the Show
Cause Notice, we note a scribbling which is illegible hand written which portion reads "P-
103, Princep
complainant herself
would reveal that she did know as to who scribbled the offending
words on her car. Her statement is based on mere conjectures ... other witness stated that
either he or the complainant saw him scribbling the offending
words on the car.
7. On the contrary, the complainant states
The Assistant Commissioner Of Central vs M/S.Sansri Trading Corporation on 20 April, 2019
submitted that the
addition has been made merely on the basis of scribbling on the document
seized during survey action. Nowhere against the figures either ... document reveal that two figures
i.e. 1225000 and 8062000 has been scribbled at the bottom of the page.
Thereafter, both the figures have been
assessee has sough t to brush off the
entries as scribbles on dumb documen ts, when in
15 ITA No.204/Chd/2015 ... could have brushed off the struck
off entries as being mere scribblings with their nature
and date unknown and thus dumb entries. As rightly
pointed
17th January
(Paper Book Page 30) wherein it is seen that some scribbling are written against the name of
Shri Amar and Shri Sonu. Based ... that scribbling, the AO for A.Y. 2013-14 has calculated
the rental income of the assessee at Rs. 3,26,000/-. It was brought
record by
Appellant No.4- the Ophthalmologist, shows that is
merely a scribble, and is illegible. The Complainants
have strongly refuted the case
M/S Orchid Infrastructure Developers ... vs Acit, New Delhi on 11 July, 2019
INCOME TAX
