advanced by the Ld. Counsel. The
alleged agreement relied upon by the Ld. AO is admittedly
unsigned and unregistered and, therefore, cannot be regarded ... addition can be made merely on the basis of an unsigned or draft
agreement to sell, especially where no investigation has been
conducted
basis of photo copy of unsigned
agreement found during the course of search and
transferred to the Assessing Officer.
3. The assessee challenged ... addition have been made on alleged unsigned agreement
which was with the Assessing Officer. It is only a draft
in the name of seller/purchaser
cash. The Ld. AO also referred to valuation report
drafted by Sharma Associates which was unsigned copy shared on
23-03-2022. The signed copy ... cash. The Ld. AO
also referred to valuation report drafted by Sharma Associates which
was unsigned copy shared on 23-03-2022. The signed copy
cash. The Ld. AO also referred to valuation report
drafted by Sharma Associates which was unsigned copy shared on
23-03-2022. The signed copy ... cash. The Ld. AO
also referred to valuation report drafted by Sharma Associates which
was unsigned copy shared on 23-03-2022. The signed copy
cash. The Ld. AO also referred to valuation report
drafted by Sharma Associates which was unsigned copy shared on
23-03-2022. The signed copy ... cash. The Ld. AO
also referred to valuation report drafted by Sharma Associates which
was unsigned copy shared on 23-03-2022. The signed copy
cash. The Ld. AO also referred to valuation report
drafted by Sharma Associates which was unsigned copy shared on
23-03-2022. The signed copy ... cash. The Ld. AO
also referred to valuation report drafted by Sharma Associates which
was unsigned copy shared on 23-03-2022. The signed copy
cash. The Ld. AO also referred to valuation report
drafted by Sharma Associates which was unsigned copy shared on
23-03-2022. The signed copy ... cash. The Ld. AO
also referred to valuation report drafted by Sharma Associates which
was unsigned copy shared on 23-03-2022. The signed copy
cash. The Ld. AO also referred to valuation report
drafted by Sharma Associates which was unsigned copy shared on
23-03-2022. The signed copy ... cash. The Ld. AO
also referred to valuation report drafted by Sharma Associates which
was unsigned copy shared on 23-03-2022. The signed copy
cash. The Ld. AO also referred to valuation report
drafted by Sharma Associates which was unsigned copy shared on
23-03-2022. The signed copy ... cash. The Ld. AO
also referred to valuation report drafted by Sharma Associates which
was unsigned copy shared on 23-03-2022. The signed copy
cash. The Ld. AO also referred to valuation report
drafted by Sharma Associates which was unsigned copy shared on
23-03-2022. The signed copy ... cash. The Ld. AO
also referred to valuation report drafted by Sharma Associates which
was unsigned copy shared on 23-03-2022. The signed copy