erred in dismissing the appeal by relying on the
dumb document and without valid evidence.
7. On the facts and circumstance of the case ... document
without any corroborative material, evidence on record from the search and
seizure perspective, such non-speaking seized documents are referred to as Dumb
documents
relevant judicial pronouncements
discussed the legal admissibility of the 'dumb document' holding
Signature Coloniser/Builder 11
ITA 218 and 219 of 2020
that ... possession of
the document or handwriting of that person, on such document by itself cannot
prove the contents of the document. These are the findings
document. Therefore, the same could not have been taxed in the assessment year in question. Accordingly that document was treated as dumb document ... charge on the basis of document can be levied only when the document is a speaking one. The document should speak either out of itself
assessee.
4.8.2 This is settled legal position that any 'dumb document' cannot be used
as an evidence to draw an adverse inference against ... possession of the document or handwriting of that person, on
such document by itself cannot prove the contents of the document. These
are the findings
residential units which have not been actually
implemented and were dumb documents and the entire additions
made by the AO are merely on guess work ... dumb documents. It is submitted that none of the documents is a legally
enforceable document. It is a settled law that a 'dumb
being relied for the alleged addition is nothing but a
"dumb document" as department failed to link the same with another
corroborative evidence ... Patel and the same is nothing
296 ITR 568 MP but dumb document
6 ACIT vs Narottam Mishra (2018) 32 No addition on the basis
deaf and dumb
26
M/s. K.L. Sharma and others
IT(SS) No.149/Ind/2019 and others
document
ingredient of
transactions and hence the addition made on such dumb
documents, presuming that the figures are in lakhs is
misnomer, having no relevance ... book' or 'document' and as such they are
dumb documents. By relying upon several judgement, the
assessee has stated that the entries
property referred in the document. The
DR further submitted that the document clearly demonstrated that the
document was not a dumb paper and the assessee ... levied on the basis of document only when the document is a
speaking one. The document should speak either out of itself
examining other seized document or by post search
investigation, such document will only be called a dumb document. It has been
held in ACIT ... levied on the basis of document only when the document is a
speaking one. The document should speak either out of itself
