The Tribunal observed that the burden on the Revenue to prove that entries in seized digital data or loose papers materialized into actual unaccounted transactions was not discharged and held that such uncorroborated sheets are "dumb documents" and cannot sustain an addition.

The Tribunal noted that it cannot modify the resolution plan approved by the CoC in their commercial wisdom, and its discretion is circumscribed by Section 31 of the IBC

The Tribunal noted that it cannot modify the resolution plan approved by the CoC in their commercial wisdom, and its discretion is circumscribed by Section 31 of the IBC