https://www.taxtmi.com/caselaws?id=406511 Third-party loose diary entries, without matching the assessees' registered sale deeds, books of account, or independent corroboration, could not sustain additions based on alleged suppressed sale consideration; the estimated rates were treated as unsupported guesswork and the deletions were upheld. Registered sale deeds were public documents already forming part of the record, so their consideration by the appellate authority did not attract Rule 46A or require a remand report, and the objection failed. A separate disallowance of development charges was also deleted because the extra area and related consideration were already accounted for. Denial of cross-examination of the broker further vitiated the additions. en-us Tue, 09 Mar 2021 00:00:00 +0530 Fri, 16 Apr 2021 08:55:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406511 Third-party loose diary entries, without matching the assessees' registered sale deeds, books of account, or independent corroboration, could not sustain additions based on alleged suppressed sale consideration; the estimated rates were treated as unsupported guesswork and the deletions were upheld. Registered sale deeds were public documents already forming part of the record, so their consideration by the appellate authority did not attract Rule 46A or require a remand report, and the objection failed. A separate disallowance of development charges was also deleted because the extra area and related consideration were already accounted for. Denial of cross-examination of the broker further vitiated the additions. Case-Laws Income Tax Tue, 09 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406511