Navneet Jhamb, New Delhi vs Acit, Faridabad on 25 June, 2018
INCOME TAX APPELLATE TRIBUNAL
blank to be filled in after
mutual agreement only. The incomplete/unsigned document,
which was taken away and was lying either with Mr. Daljit
Singh
trust could be brought about by merely having_an unsigned
document purportedly holding out that the trust was a family trust and
as long
COMM) No.326/2018 Pg. 28 of 65
was an unsigned document which did not reflect that the learned Arbitrator
had accepted his appointment. Given
styled as medical Information (ममडडकल ससचनन). The said is an
unsigned document. PSI Thakur (PW7) claims that when he was
in police station, PSI Anand
finding, and if there is no material document or circumstance disregarded,
or no irrelevant or non-germane document or circumstance considered by
the arbitrator, there ... said that had the arbitrator considered the document, namely, the unsigned
document, the arbitrator would have come to a different conclusion. The
Respondent
Assessing Officer. No addition could be made by treating the unsigned, undated dumb
documents as A relating to current year. The addition made is requested ... addition can be made on the basis of
undated and unsigned documents seized during search.
• In view of the above position , addition made
rights of Rs.63,50,000/- each. This schedule is an unsigned document as
against the main balance sheet which contains a signature of Chartered ... existing and surprisingly there is a existence of unsigned Schedule E and F which were absent in the
earlier balance sheet.
3. We further note
next page. The document is
complete in itself.
The next page, page 216, is undated and unsigned. This, however, contains
in its second paragraph ... undated document, not that oral evidence of the contents of
an unsigned document, which is not paginated, can be given that it was part
signed by either of the parties raising a question whether an
unsigned document can be received in evidence. The word
evidence signifies in its original ... Full
Bench ruling of the Lower Burma Chief Court. If unsigned, the
document is not liable to stamp duty and a fortiori is not
compulsorily