Can the Income Tax Department make a huge tax addition simply because a handwritten calculation sheet found during a search on someone else appears to mention you? The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has answered this question in favour of the taxpayer. In the case of Dolly Sabharwal vs Deputy Commissioner of Income Tax, the Tribunal upheld the deletion of tax additions running into crores after finding that the department had no independent evidence to prove that the alleged transactions had actually taken place.