The entries in loose sheet of paper are not corroborated by other evidence found during search therefore no addition can be made only on the basis of such entries (AY. 2009-10)
Dy. CIT v. Ashok Vihar (2020) 205 TTJ 547 (Raipur)(Trib.)
S. 143(3) : Assessment-Search and seizure-loose sheet Pen drive-Not corroborated by other evidence-Deletion of addition is held to be justified. [S. 132]