https://www.taxtmi.com/caselaws?id=68655 The case involved cross-appeals by the assessee and the Revenue regarding additions made on account of entries in a diary related to construction activities. The CIT(A) deleted the AO's additions after finding evidence of tampering in the diary and estimating total expenditures. The ITAT upheld this decision due to the unreliable nature of the altered entries. The charging of interest under specific sections was disposed of as consequential. Regarding the deletion of an addition for inadequate withdrawals for household expenses, the ITAT disagreed with the CIT(A) and restored the AO's addition. The Revenue's appeal was partly allowed, and the assessee's appeal was dismissed. en-us Thu, 19 Oct 2006 00:00:00 +0530 Thu, 26 Jul 2012 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68655 The case involved cross-appeals by the assessee and the Revenue regarding additions made on account of entries in a diary related to construction activities. The CIT(A) deleted the AO's additions after finding evidence of tampering in the diary and estimating total expenditures. The ITAT upheld this decision due to the unreliable nature of the altered entries. The charging of interest under specific sections was disposed of as consequential. Regarding the deletion of an addition for inadequate withdrawals for household expenses, the ITAT disagreed with the CIT(A) and restored the AO's addition. The Revenue's appeal was partly allowed, and the assessee's appeal was dismissed. Case-Laws Income Tax Thu, 19 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68655