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 ITA No.1604 & 1730/Kol/2016       A.Ys. 09-10 & 08-09
Dr. Santosh M Kumar      Vs.   ITO Wd-22(3), Kol.                         Page 5
The ld AR before us also filed the copy of the stock statement which was furnished to the bank and demonstrated that the same was not signed by the assessee. Therefore, no reliance can be placed on such unsigned stock statement for the purpose of the impugned addition.
On the other hand, Ld. DR for the Revenue vehemently relied on the order of Authorities Below.