S. 2(12A): Books of account – Entries in loose papers/ sheets are irrelevant and inadmissible as evidence- Offences and prosecution- Settlement Commission- Investigation could not have been directed in case of high public functionaries on basis of legally inadmissible evidence in form of loose papers [S. 69A, 132, 143(3), 245D; Constitution of India 1949, Art. 32; Code of Criminal Procedure, 1973, S.155(2), 156(1); Indian Evidence Act, 1872, S.34]
Common Cause (A Registered Society) v. UOI (2017) 394 ITR 220 / 245 Taxman 214 (SC)/ (2018) 9 SCC 382