words "valuable security" denote a document which is, or purports to be, a document whereby any legal right is created, extended, transferred, restricted ... document to graduate into a valuable security. One of the essential features is that document should be signed by the maker since an unsigned document
Anil Kumar Bhatia [2013]
352 ITR 493 (Del) where only one unsigned document dated 10.02.2003 showing a loan
of Rs. 1,50,000/- was found ... Anil Kumar
Bhatia [2013] 352 ITR 493 (Del) where only one unsigned document dated
10.02.2003 showing a loan of Rs. 1,50,000/- was found
M/S. Lairy Distributors Pvt. Ltd., New ... vs Dcit, New Delhi on 27 January, 2016
bullion, jewellery, other valuable
articles or things or books of account or documents belonging/
pertaining to the appellant was seized or requisitioned.
3a). That, without ... appreciating the material fact that the subject loose
paper was an unsigned document seized from the premises of a third
person and was not pertaining
only note book/loose slips. These note book/loose slips are
unsigned documents. The assessing officer has not established nexus between the note
book/loose ... facts of the present case, we note that there were
several documents in the form of loose papers/diary etc. found and impounded
containing various
Delhi - ITAT-08.08.1999
In the case of dumb documents, the revenue should collect necessary evidence to
prove that the figures represent incomes earned ... addition is only loose slips. These note books, loose slips are unsigned
documents not established nexus between the loose slips with actual receipt of
interest
hands of the appellant on
the basis of unsigned, uncorroborated and dumped documents found
10
from the premises of M/s Bright Professionals ... appreciating the facts, that on the basis of dump,
uncorroborated and unsigned documents, without having any nexus
to the payment
Delhi - ITAT-08.08.1999 In the case of dumb documents, the
revenue should collect necessary evidence to prove that the figures represent incomes earned ... addition is only
loose slips. These note books, loose slips are unsigned documents not established nexus between the loose slips with
actual receipt of interest
down on the
loose document. Any other seized for the purpose of exercising to
deemed provisions dumb documents order documents with no
certainty ... addition merely on the
basis of seized document which is an unsigned document having no
name and date and no other corroborative evidence have been
Sri Ravinder Kumar, Secunderabad vs Assessee on 19 April, 2013
IN THE INCOME TAX APPELLATE
