view of the circumstances in which the unclaimed cash and suspicious documents like handwritten papers were detected by CBI during inspection of office premises ... While there was no evidence to link these suspicious document of unclaimed cash to CO, but it is evident that as the officer in charge
over writing, it is mentioned as 28.06.2009, and therefore it is
suspicious document. No evidence of sanctioning authority is adduced by the
complainant ... claim was not repudiated on the ground of
any such suspicious documents submitted by the complainant/appellant as
discussed in the impugned judgment and order
specific
document which was non genuine, bogus, false or that even any document which the
Assessing Officer thought to be suspicious, the Assessing Officer ... basis of general suspicion without even pointing out any
Page | 8
suspicious document and totally ignoring all the documents submitted in support of
the transactions
apparent that Respondents are relying
on contradictory as well as incomplete and suspicious records coming from
them, to support their claim of transfer of shares ... resigned from the Board of
Directors and transferred their shares are suspicious documents and
unreliable. We find that there is no substance in the arguments
said
9
ITA.No.2709/Del./2015 Shri Dhruv
Madan, New Delhi.
documents amounted to admission of contents.
9. The very fact that the appellant ... said evidence i.e. money receipt, out of the
domain of suspicious documents and placed his
disclosure in the category of admission of a precise
Gift Deed as well as the Securities
Transfer Form were executed in suspicious circumstances and
further reinforces that the fact that they were approved ... purported Board meeting on 31.03.2016 whose purpose was to
approve these sham documents, and the meeting actually did not
take place. He has also argued
copy
of application has been submitted but it is a suspicious document. It is
not mentioned that who received the aforesaid application and what
document is a
part of a public document. The records mentioned in the RTO office are
public documents and the copy of the aforesaid document ... conduct of the applicant is
suspicious. His marksheet of the High School examination was also a
suspicious document.
20. The applicant did not file
mechanical process, the
authenticity of the Photostat document has to be established where
photostat copy of a document is produced and there is no proof ... When it is
shown that photostat copy by itself is a suspicious document, it
cannot be relied upon. Following observations of the Hon‟ble
Madhya
adjudicating
authority that the emails relied upon are suspicious
documents and there is no certification so as to make
it admissible and there are glaring ... available in the said email are suspicious.
Accordingly, they questioned the veracity of the email
and the documents attached thereto. For the sake of
ready
