Appeals are disposed of in the terms and observation made as above
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
292C of the Act. Meaning thereby, the AO or the Ld. CIT(A) failed to establish the disputed income based on corroborative documentary evidence in lieu of the alleged incriminating diary No. “SGF-XIV” although it may be impounded during the course of survey from the business premises. It is pertinent to mention the undisputed fact that the alleged transaction/entries