Held that  loose sheets and data retrieved from mobile phones could not be brought within the scope of the definition of books or books of account as defined in section 2(12A) of the Act to be considered books of an assessee maintained for any previous year. Therefore, no addition in respect of notings therein as regards on-money received by the assessee could have been made under section 68 of the Act. Since the notings indicated on-money received by the assessee on sale of flats and shops in the building projects undertaken by the assessee, the sum was liable to be assessed as a “business receipt” and not as income under section 68 of the Act. Relied  CIT v. Bhaichand H. Gandhi (1983) 141 ITR 67 (Bom)(HC) (AY.2013-14, 2014-15, 2015-16, 2016-17)