https://www.taxtmi.com/highlights?id=60720 Addition u/s 69A - survey action under Section 133A - Addition based on loose paper in search - There is no concrete evidence which has been brought on record by the Assessing Officer to establish that the entry 'Parvez Sir' in the impounded paper establishes the fact that it refers to Respondent. The Assessing Officer has made the addition only on the surmise that the impounded papers were containing entries which are dated 15/11/2006 whereas Respondent retired from the firm on 14/11/2006. - HC en-us Wed, 01 Dec 2021 14:31:38 +0530 Wed, 01 Dec 2021 14:31:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60720 Addition u/s 69A - survey action under Section 133A - Addition based on loose paper in search - There is no concrete evidence which has been brought on record by the Assessing Officer to establish that the entry 'Parvez Sir' in the impounded paper establishes the fact that it refers to Respondent. The Assessing Officer has made the addition only on the surmise that the impounded papers were containing entries which are dated 15/11/2006 whereas Respondent retired from the firm on 14/11/2006. - HC Highlights Income Tax Wed, 01 Dec 2021 14:31:38 +0530 https://www.taxtmi.com/highlights?id=60720