In the result, the appeal filed by the assessee stands allowed
Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiassessment Year: 2009-10
capital gains be re-computed accordingly. The assessee filed reply on 06.02.2015 stating that the diary does not belong to the assessee and the notings therein are not in the handwriting of the assessee. The reply was considered by the AO but was found unacceptable. The AO has observed that in assessee's own case for A.Y.2008-09, it has been