Tribunal held that, diary, notebook and data of deleted entries retrieved from computer central processing unit are not books of account. Addition cannot be made without any corroborative evidence. Presumption u/s. 292C is rebuttable. (AY.2011-12 to 2016-17
Dy. CIT v. GSNR Rice Industries Pvt. Ltd. (2021) 90 ITR 114/ 213 TTJ 17 (/ (2022) 215 DTR 65 Chennai)(Trib.) Dy. CIT v. Kanakkilianallur Narayana Reddiyar Manivannan (2021) 90 ITR 114/ 213 TTJ 17 / ( 2022) 215 DTR 65 (Chennai)(Trib.) Dy. CIT v. Kanakkilianallur Narayana Nehru (2021) 90 ITR 114/ 213 TTJ 17 / ( 2022) 215 DTR 65 (Chennai)(Trib.)
S. 68 : Cash credits-Books of account-Survey-Diary, notebook and data of deleted entries retrieved from computer central processing unit-Not books of account-Addition cannot be made without any corroborative evidence-Presumption u/s 292C is rebuttable. [S. 2(12A), 69, 69A, 69C, 133A, 292C]