https://www.taxtmi.com/caselaws?id=772129 Seized diary entries recording flat-booking receipts, when reconciled with regular books of account and other search material, can validly support additions for unexplained income if they reveal unrecorded cash receipts. The Delhi High Court noted that the phrase "books or books of account" in Section 2(12A) is wide enough to include diary-form records where accounts or part of accounts are entered. On the facts, the diaries were not treated as mere dumb documents, and the search material retained evidentiary value because it bore on income. No substantial question of law arose, and the challenge to the additions failed. en-us Thu, 22 May 2025 00:00:00 +0530 Wed, 04 Jun 2025 08:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772129 Seized diary entries recording flat-booking receipts, when reconciled with regular books of account and other search material, can validly support additions for unexplained income if they reveal unrecorded cash receipts. The Delhi High Court noted that the phrase "books or books of account" in Section 2(12A) is wide enough to include diary-form records where accounts or part of accounts are entered. On the facts, the diaries were not treated as mere dumb documents, and the search material retained evidentiary value because it bore on income. No substantial question of law arose, and the challenge to the additions failed. Case-Laws Income Tax Thu, 22 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772129