THE ACIT, KOLLAM vs. SRI.P.SUNILKUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

69B since the section envisages only to add what is not recorded in the books of accounts. The Ld. AR relied on section 34 of the Indian Evidence Act wherein it is held that only entries in the books of accounts regularly kept in the course of business are relevant evidences. Further, the Ld. AR relied on the judgment

THE ACIT, CEN-CIRCLE, KOLLAM vs. M/S.SABARI ENTERPRISES P. LTD,, KOLLAM

In the result, the appeals of the Revenue as well as the Cross