aforesaid facts that the High Court held
that once a document was seized in the premises under control of the
assessee, the presumption under ... impounded document in the
case of the assessee was an unsigned document; (iii). that unlike as in
the case before the High Court, the assessee
subsequent stage of appeal or
before the High Court denied the document, but had only claimed that
ITA 4675/Mum/2014 ... impounded
document in the case of the assessee was an unsigned document; (iii).
that unlike as in the case before the High Court, the assessee
that the assessee could not reconcile
the transactions shown in the seized documents with her books of
account. The Assessing Officer added back an amount ... concerned, it was also found from a unsigned print out
taken from the digital back-up. She also found that entre payment
16
Ms. Katrina
case and find that serious lapses and
defects emerges, both in the documents filed by the assessee, as well
as the contentions raised before ... Contract notes" are found to be unsigned by the broker; (ii). no
P a g e | 12
justifiable reason being there as regards keeping
documents
gathered during the course of assessment proceedings clearly indicates that
purchases from the above parties are bogus in nature. The unsigned bills,
delayed payments
Riveria Properties P. Ltd, Mumbai vs Ito Cir 7(2)(1), Mumbai on 27 October
invoices and running bills of GIEPL were
seized, that scrutiny of the documents suggested that there were no entries in the inward
register,that ... survey proceedings and from the log sheets he observed that all these documents
were prepared on a particular day to serve the purpose of having
Daulat Lutharia, Mumbai vs Acit 22(1), Mumbai on 14 June, 2017
IN THE INCOME
from 01-04-2008 to 31-03-2009.
However, the assessee submitted unsigned / unstamped bank statement
wherein payments were made through bank to these parties ... contentions of the assessee as the
assessee failed to provide other documents like copy of purchase order, copy
of agreement for the condition of payment
Dcit 14(1)(2), Mumbai vs Fagiol India P Ltd, Mumbai on 28 July, 2017
