course of survey action Under Section 132 of the Act certain documents, incomplete books of accounts and papers were found and seized. A notice Under ... concerns were found irregular in filing their returns of income. Certain documents, incomplete books of account and papers, which were found during the search were
submitted to the investigating authorities. The said
documents have not been made a part of relied upon documents
and not supplied with ... that (a) the
entire investigation is incomplete, motivated and baseless; (b) the
department has not produced any document which conclusively
proves that goods
company when confronted with the said documents has denied any knowledge of the same. The documents recovered from the premises of Shri Bhatia is only ... limits of law of evidence. Having already held that the insufficient, incomplete documents, mentioning no details, having no reference to the appellants name
Alok Aggarwal, practicing CA on 19/4/96 during which certain documents/incomplete statutory records of various companies including the assessee company were seized from
Ramesh had not signed the document. Thus, it is an incomplete document which has no validity in law. From the observations of the Income ... Ramesh or with Sri Chellappan Achari. At any rate this incomplete document does not confer any right on the assessee over the business of Archana
value in the Export Declarations the counsel pointed out that this document had not been signed by the shipper or by the Customs authorities ... evidentiary value is also questionable. At best it is an incomplete document. The Collector had also erred in his observation that the quantity contracted
scrupulously
prepared and hence it is incomplete. Therefore, he
assessee claims that the incomplete document is compared
with the issue slips of the stores ledger ... which is a complete
document.
It is pertinent to note that both these documents are
devoid of any calculation figures or adoption of the
established
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
Commissioner of Income-tax, Bhubaneswar dated 31st October,
2006 is incomplete due to lack of complete schedule for which the
Hon'ble Tribunal ... authorized representative of the IT.
Department in submitting the incomplete documents before the
Hon'ble Tribunal without following the Rules and procedures
Withdrawn cannot be awarded a definite Grading
a. Incomplete documentation."
DECISION NOTICE
In this case the question of disclosure of ACRs is germane. Depending
