Dismissing the appeal the Court held that  seized diaries contained recordings of receipts, which pertained to booking of flats and additions made were not solely on basis of diaries alone but also on basis of reconciling material as found in diaries and formal books of account maintained by assessees, it would be erroneous to construe diaries as a random paper or dumb documents that did not reveal any information. Order of Tribunal confirming the addition was affirmed. (AY. 2014-15 to 2018-19)