S. 69 : Unexplained investments–Cash payments-diary seized from sister concern -Since no other evidence was recorded during search nor concerned person against whose name entry in diary appeared was examined, said addition was to be deleted. [S. 132(4)]
CIT v. Ansal Properties & Industries. (2018) 259 Taxman 103/170 DTR 225/( 2019) 308 CTR 510 (Delhi)(HC)