High Court held that it is established in law that a sheet of paper containing typed entries and in loose form, not shown to form part of books of account regularly maintained by assessee or his business entities, do not constitute material evidence and, therefore, action taken by revenue against assessee based on material contained in diaries/loose sheets, was contrary to law and, thus, notices under section 153C were required to be set aside, as same were void and illegal. SLP filed against order of High Court is dismissed.  (AY. 2012-13 to 2018-19)