Appeals) failed to
appreciate that the learned Assessing Officer had relied on incomplete
investigation and had also failed to bring all evidences and findings ... 132A ), so that it does not abate, to the books of account, documents
3
ITA Nos. 3822/M/10 to 3828
converted into sale agreement and is a mere incomplete
document does not survive predominately on the ground that the taxes
have been paid
signed the same the fact
remains that it is an incomplete document since the name and address of
the assessee is nowhere mentioned. Therefore, reliance ... cannot be placed
on an incomplete document. Referring to page 18 of the Paper Book
which is the copy of the statement of Shri Rajeev
before the CIT(A). The CIT(A) without appreciating the facts
and documents on record has upheld the findings of Assessing Officer in
rejecting books ... erred in recording the fact
that the assessee had furnished incomplete documents. The ld. Authorized
Representative for the assessee submits that the assessee had filed
30th November, 2020, he
handed over the notices, orders, papers and documents (though
incomplete) relating to my income-tax matters to me; I took ... could collate from
the various files containing notices, orders, papers and
documents (though incomplete).
5. that the present appeal which ought to have been filed
Hassan Ali Khan, Mumbai vs Assessee on 29 February, 2016
आयकर अपील य अ धकरण
were held to be unacceptable by
the AO. After examining the KYC documents, the AO noted that
majority of the members did not have ... found in some cases. The addresses mentioned in the KYC
documentation was incomplete. Also, no information regarding their
sources of income, contact details, income
Balance-Sheet and when
called upon by Ld. AO, submitted incomplete details / documents and that
too showing various commercial transactions in the nature of purchase
Thus, we notice that the information found in the whatsapp chat are
incomplete, i.e., there is no material to show that the transactions
pertaining ... prove that the said transactions were completed or not. When the
document is incomplete, then it becomes dumb document and the AO
could not have
much as he stated
that material was actually purchased though the documentation was
incomplete. He also stated that he was unable to comment
