various reliefs
were sought including a decree of declaration declaring the unsigned MOU
dated 09.11.2011 as rescinded, injunction to restrain respondent No.2 from
creating ... against the Defendants thereby declaring that the
final draft of the unsigned MoU dated 09.11.2011 stands
Co. A.(SB) 20/2013 Page
153C of the Income Tax Act, 1961 on the basis of unsigned MoU seized during
3 ITA No. 3487/Del/2014
the course of search ... said to 'belong to' the assessee and being unsigned
MoU, no proceedings u/s 153C of the Act can be initiated against
Naihati Jute Mills. No names
whatsoever are also mentioned in the said
MOU on the basis of which the Assessing
Officer has made the addition ... agree with the contention of the revenue that
though the MOU is unsigned the same
should form the basis for making additions
Ito 20(2)(3), Mumbai vs Karan R. Shah, Mumbai on 4 October, 2018
IN
true that the Ex.P.17 M.O.U. is unsigned by the
parties. So that document is not admissible in evidence.
However, the other ... evidence of the Complainant.
Though it is contended that the MOU was unsigned by the
Accused, but merely on basis
MOU.
(a) Rs.2,00,00,000/- (Rupees Two crores only) at the time of executing this MOU.
(b) Rs.10,00,00,000/- (Rupees ... MOU are said to have been amended by MOU dated 20.10.2014. However, a copy of the MOU dated 20.10.2014 placed before me is unsigned
MOU.
(a) Rs.2,00,00,000/- (Rupees Two crores only) at the time of executing this MOU.
(b) Rs.10,00,00,000/- (Rupees ... MOU are said to have been amended by MOU dated 20.10.2014. However, a copy of the MOU dated 20.10.2014 placed before me is unsigned
Page No.27,
MOU dated 29.6.2000, (Annexure R-1) that the said MOU is quite a rough paper,
unsigned and we also observe ... left blank. In our view such document cannot
be treated as MOU. Similarly, on page 30 of the reply there is something written
in handwriting
reply dated 14.03.2014, the assessee has
submitted as under:
"1. This MOU is not signed by all the parties to the agreement not
witness ... registered deed but only a MOU that to unsigned.
2. Even otherwise that it is mentioned in the MOU that Amount
Daljit Singh & Anr vs Hari Steel & General Industries Ltd & Ors on 2
