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
aforesaid scribbling was confronted to Dr. Sai and the
following questions were asked in respect of this as under: -
"Q. 14 Please provide ... fees of Rs.95 Lakhs
for securing admission. However, based on the scribbling at page no.
43 and page no. 53 in the back side
bunch of 13 loose papers, pp. 1 and 2 contained rough scribblings which according to the learned Departmental Representative are connected with the films made ... Jung
55.00
Venus
On the reverse of page No. 1, the following scribblings/notings are made in figures:
235
75
Similarly, the learned Departmental Representative
Services in respect of Sky Garden, Oberoi property and as per the
scribbling on the back side, it is evident that along with ... addition is based upon the loose papers seized
in which there was scribbling found for the cash component of the rent receipt.
In the assessment
Ito 20(2)(3), Mumbai vs Karan R. Shah, Mumbai on 4 October, 2018
IN
seized
papers. None of the papers contains any scribbling, jottings etc.
11. Agreement is registered, and market value is stated by the Stamps Authority ... year under consideration.
2.6 We respectfully submit that seized papers are the scribbling of break-up of
cost of office at Akruti Orion sold
found during the course of
search. The entire assessment order revolves
around scribbling in loose sheets of papers seized
from premises of another person ... fact that the said
rough loose sheets of papers scribbled by some
anonymous person and seized in course of search
of another person cannot
being drawn by the A.O,
referred to 1520 sq. ft (after scribbling) multiplied by six thousand,
which notings thus could safely be gathered were ... which stood mentioned as against a figure of "1520" (after
scribbling) multiplied by six thousand. The ld. A.R submitted that
bullion, jeweler,
valuable article not recorded in books of accounts. Certain
figures scribbled on loose that alone do not fall under purview
of language ... said section. It is also not clear to which
concern the scribblings pertain. Besides, there is no material
or incriminating material unearthed during search
bullion, jeweler,
valuable article not recorded in books of accounts. Certain
figures scribbled on loose that alone do not fall under purview
of language ... said section. It is also not clear to which
concern the scribblings pertain. Besides, there is no material
or incriminating material unearthed during search
