different documents were found during search and all these three
documents mention the sale consideration of 8 Cr and all the three
documents are duly ... also gone through the document like DVO report, sale deed of adjacent
property, HSIIDC rate of allotment document and other documents and
find that
examined by the departmental
authorities. According to the Tribunal, the unsigned document which
was stated to have never been acted upon by the parties cannot ... document was unsigned, that Mohini Sharma was not
examined by the income tax authorities and there was no corroboration
of the unsigned document
issued but the assessing officer provided a photocopy of the document, which is unsigned computer print found at the time of search ... Taneja. The assessee retreated that this is a plain document, unsigned and computer print out; not found at the premises of the assessee, nor pertained
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
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
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
