Principal Commissioner Of Income Tax Central Kanpur vs. Rajan Rajesh Kumar
The Appeal stands dismissed without being admitted
ITA/12/2024HC Uttarakhand17 Dec 2025
Bench: This Court Being Aggrieved By The Judgment & Order Dated 08.02.2024, Whereby The Appellate Tribunal Was Pleased To Allow The Appeal Of The Respondent. 3.
For Appellant: Mr. Hari Mohan Bhatia, learned counsel
Section 133ASection 151
77 taxmann.com 245 (SC), it was
contended by the assessee that loose sheets are not
admissible form of evidence. To the contrary, the Revenue
contended that the loose papers are not dumb papers, but are
live documents, which have got basis for entries written on it;
and that an entry in the said pages (LP 186 & 187) pertaining
to third
