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
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
provided as
well. It is observed that, the loose sheets contain several scribblings of
numerous entries/names along with amounts mentioned
mentioned therein which
appears ... concluding the
assessment proceedings and the additions were solely based on the
scribblings found in the loose sheets
sheets which did not have any evidentiary
named the assessee/respondent
a or had suggested
that the scribblings found on this loose sheet, which admittedly had no
details of payer or payee ... these permutations & correlations, the AO is noted to
have linked the scribblings found on backside of Page 267 with Pages
Shri O. Panneerselvam, Chennai vs Dcit Central Circle2(4), Chennai on 5 April, 2024
आयकर
Dcit Central Circle2(4), Chennai vs Shri O. Panneerselvam, Chennai on 5 April, 2024
आयकर
Shri O. Panneerselvam, Chennai vs Dcit Central Circle2(4), Chennai on 5 April, 2024
आयकर
Dcit Central Circle2(4), Chennai vs Shri O. Panneerselvam, Chennai on 5 April, 2024
आयकर
KGAR/MPKSSR/LS/S-1 42 This page contains scribblings which shows that there is
receipt of Rs.155,80,00,000/- against total expenditure ... initials "HM" are found scribbled at
the top of the page
ANN/KGAR/MPKSSR/LS/S-1 44 List of 18 constituencies
KGAR/MPKSSR/LS/S-1 42 This page contains scribblings which shows that there is
receipt of Rs.155,80,00,000/- against total expenditure ... initials "HM" are found scribbled at
the top of the page
ANN/KGAR/MPKSSR/LS/S-1 44 List of 18 constituencies
