Court Rules Diary Notes as "Dumb Documents," Lacking Evidentiary Value for Tax Additions u/s 68 and 153A.

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....Assessment u/s 153A - Addition u/s 68 - search u/s 132 - Interpretation of the notings found in the diary - the entries/notings found in diary can be safely terms as “dumb documents” - a dumb document cannot form a basis for the addition. - AT....