https://www.taxtmi.com/highlights?id=58279 Addition on noting made in scribbling pad found and seized - AO ought to have considered the entire material available in the diary in toto together with the explanation offered by the assessee. If the AO had considered entire material i.e., diary along with the explanation offered by the assessee, there is no case for making the addition in the instant case. - AT en-us Mon, 07 Jun 2021 13:07:09 +0530 Mon, 07 Jun 2021 13:07:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58279 Addition on noting made in scribbling pad found and seized - AO ought to have considered the entire material available in the diary in toto together with the explanation offered by the assessee. If the AO had considered entire material i.e., diary along with the explanation offered by the assessee, there is no case for making the addition in the instant case. - AT Highlights Income Tax Mon, 07 Jun 2021 13:07:09 +0530 https://www.taxtmi.com/highlights?id=58279