during search on M/s Prabhakar
Associates. This was an unsigned and undated MOU which indicated that
Shri Balwinder Singh (one of the directors ... clearly emerges that the whole basis of this addition is an unsigned MOU
which lack any enforceability in the eyes of law. The assessee
during search on M/s Prabhakar
Associates. This was an unsigned and undated MOU which indicated that
Shri Balwinder Singh (one of the directors ... clearly emerges that the whole basis of this addition is an unsigned MOU
which lack any enforceability in the eyes of law. The assessee
INFRASTRUCTURE LTD.
I. ADDITION BASED ON LOOSE SHEETS; BLANK,
UNSIGNED, INCORRECT, DRAFT, SELF CREATED MOU;
UNCONNECTED DOCUMENTS WHICH EVEN FAIL TO
MENTION NAME OF ASSESSEE ... that the documents relied
upon are loose sheets; blank, unsigned, incorrect, draft,
self-created MOU; unconnected documents which even fail
to mention name of assessee
INFRASTRUCTURE LTD.
I. ADDITION BASED ON LOOSE SHEETS; BLANK,
UNSIGNED, INCORRECT, DRAFT, SELF CREATED MOU;
UNCONNECTED DOCUMENTS WHICH EVEN FAIL TO
MENTION NAME OF ASSESSEE ... that the documents relied
upon are loose sheets; blank, unsigned, incorrect, draft,
self-created MOU; unconnected documents which even fail
to mention name of assessee
only basis for making the said addition is an
Unsigned, Unnotarized, Draft Memorandum of Undertaking -MOU-found from
the laptop of Mr. Ravi Dave ... assessee,
rejecting the contentions raised by the assessee that the unsigned / unnotarized
MOU cannot be riled upon as an enforceable evidence and the figures
names of
the Patel family members, alongside an unsigned Memorandum of
Understanding (MoU). Confronted with this, Shri Hitesh Shivgan Patel,
representing the management
Dhiren Rambhai Bharwad,Ahmedabad vs Acit, Central Circle 2(3), Ahmedabad on 25 February, 2026
Dhiren Rambhai Bharwad,Ahmedabad vs Acit, Central Circle 2(3), Ahmedabad, ... on 25 February, 2026
photo copy of MOU which had
not seen the light of the day and he took over entire company by filing unsigned
resignation ... NCLT on the
ground that as per the MOU, a loan was taken by Shiv Raj Singh, which if
remained unpaid, then Shiv Raj Singh
photo copy of MOU which had
not seen the light of the day and he took over entire company by filing unsigned
resignation ... NCLT on the
ground that as per the MOU, a loan was taken by Shiv Raj Singh, which if
remained unpaid, then Shiv Raj Singh
