Dismissing the appeal of the revenue the Tribunal held that loose sheets seized from the locker of a third party which were not in the assessee’s hand-writing and did not bear the assessee’s name, dates or details of land were dumb document having no evidentiary value in respect of the entries noted therein and, therefore, no addition could be made towards alleged payment of on-money in the hands of the assessee solely on the basis of said documents. (AY. 2015-16)