held that Ad-Hoc/Dumb Documents without any corroborative
evidence/finding that the alleged documents have materialized into transactions cannot
be deemed ... only note book/loose slips. These note books/loose slips
are unsigned documents. The Assessing Officer has not established nexus between the
note book loose
held that Ad-Hoc/Dumb Documents without any corroborative
evidence/finding that the alleged documents have materialized into transactions cannot
be deemed ... only note book/loose slips. These note books/loose slips
are unsigned documents. The Assessing Officer has not established nexus between the
note book loose
wherein, it was held that Ad-Hoc/Dumb Documents without any corroborative
evidence/finding that the alleged documents have materialized into transactions cannot
be deemed ... only note book/loose slips. These note
books/loose slips are unsigned documents. The Assessing Officer has not
established nexus between the note book loose
wherein, it was held that Ad-Hoc/Dumb Documents without any
corroborative evidence/finding that the alleged documents have materialized into
transactions cannot be deemed ... only note book/loose slips. These note books/loose slips
are unsigned documents. The Assessing Officer has not established nexus between
the note book loose
wherein, it was held that Ad-Hoc/Dumb Documents without any
corroborative evidence/finding that the alleged documents have materialized into
transactions cannot be deemed ... only note book/loose slips. These note books/loose slips
are unsigned documents. The Assessing Officer has not established nexus between
the note book loose
wherein, it was held that Ad-Hoc/Dumb Documents without any corroborative
evidence/finding that the alleged documents have materialized into transactions cannot
be deemed ... only note book/loose slips. These note
books/loose slips are unsigned documents. The Assessing Officer has not
established nexus between the note book loose
held that Ad-Hoc / Dumb Documents without any corroborative
evidence/finding that the alleged documents have materialized into transactions
cannot be deemed ... basis
for addition is only WhatsApp chat. The WhatsApp chats are unsigned documents.
The Assessing Officer has not established nexus between the WhatsApp chat with
held that Ad-Hoc / Dumb Documents without any corroborative
evidence/finding that the alleged documents have materialized into transactions
cannot be deemed ... basis
for addition is only WhatsApp chat. The WhatsApp chats are unsigned documents.
The Assessing Officer has not established nexus between the WhatsApp chat with
signing of document and authentication of document carry different meaning.
Signing of document denotes committing to the document, whereas, authentication of
document relates to genuineness ... authority and if it is not
approved by signature then such unsigned documents, do not have legal
force in the eye of law. Based
issue is well settled that third-party loose sheets,
unsigned digital data or uncorroborated documents cannot be used as evidence ... made on the basis of documents being found
from premises of third party in absence of any document evidencing the fact
that assessee had paid
