Jurisdiction Case: Diary Jottings Uncorroborated, Presumptions u/ss 132(4A) and 292C Inapplicable Against Assessee.

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....Jurisdiction u/s 153A - there is no case that any part of the jottings in the diary has been corroborated from any other findings - presumption u/s 132(4A)/292C of the Act cannot be taken against the assessee - AT....