Point 8 at page number 23 is read as under:
8. Scribble Pads for doing rough work/calculations will be provided to the
candidates ... Scribble Pads would have a Header page for the candidates
to write down his/her Name and Registration Number. Candidates are
allowed to take
cash which is unaccounted. It is submitted that loose
sheets, scribbled note books cannot be treated as incriminating material
unless they are corroborated with cogent ... found during the course of
search. The entire assessment order revolves around scribbling in
loose sheets of papers seized from premises of another person
cash which is unaccounted. It is submitted that loose
sheets, scribbled note books cannot be treated as incriminating material
unless they are corroborated with cogent ... found during the course of
search. The entire assessment order revolves around scribbling in
loose sheets of papers seized from premises of another person
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
Noting cannot be said to be any material as it was mere scribble. He
therefore, submitted the addition of sum of Rs. 5 crores itself ... book stating that
the noting on the said page are of the scribbling and do not represent
any income. He submitted that the same could
Paper Book]. In that said dairy
certain scribbling were made by the assessee as regard to
certain expenditure incurred by the assessee. The said
entry ... submitted that the seized dairy which contains
scribbling which suggested payment made to various
people aggregating to Rs. 6,22,64,000/-. The assessee
Night Maha Dharna at Wayanad Collectorate).
4. A hand written paper with scribble “Malabar Motham 17” and
ending with word “student”.
5. A handwritten paper
Ag-8 Ventures Ltd., Bhopal vs Acit, Central-1, Bhopal on 16 February, 2021
आयकर
used
to record the offers from various companies and these are just
scribbling pad and it is not necessary that every data recorded
financial statements and filing of returns of income. Any other
documents, diaries, scribblings, note books, computers etc., cannot be
considered as books of account, unless
