stating that the CB had
retraced from all his statements is unsigned and uncertified and it
could not be establishe.
(iv) Retraction from a statement
Jawaharlal Nehru Shekshanik And Samajik Sansthan vs. Exemption
The authenticity of unsigned financial statements cannot be established. In other
words, credibility of Form ... during assessment proceedings itself filed duly signed copy of
Financial Statements (of which unsigned copy was earlier filed inadvertently),
which duly matched with segment wise
PRAs including the Respondents No. 5 to 7.
Further the financial statements for years 2015-16, 2016-17 and 2017-18
were also made available ... PRAs. Further from the records, the audited but unsigned financial
statements were also uploaded on the data room on 05.12.2019 and the
signed versions were
PRAs including the Respondents No. 5 to 7.
Further the financial statements for years 2015-16, 2016-17 and 2017-18
were also made available ... PRAs. Further from the records, the audited but unsigned financial
statements were also uploaded on the data room on 05.12.2019 and the
signed versions were
Assessing Officer had found that the assessee had submitted the bank
statement with inflated price of the stock while there was no difference in quantity ... assessee. Therefore, no
reliance can be placed on such unsigned stock statement for the purpose of the
impugned addition.
On the other hand
Pinnathevar Palanichamy,Madurai vs Dcit, Cc-1(2), Chennai on 29 April, 2025
आयकर अपीलीय
Deputy Commissioner Of Income Tax, ... vs Pinnathevar Palanichamy, Madurai on 29 April, 2025
आयकर अपीलीय
OnLine Raj 20 held that unsigned books of
accounts/statement of accounts do not constitute a valid acknowledgment under
Section 18 of the Limitation ... email of 05.05.2017 and statement of accounts attached therewith, is non-est in
law since the alleged statement is unsigned and not authenticated
over longer period of time.He further argued that Fund Flow
Statement was unsigned loose paper and hence could not be considered as evidence,that
deceased. PW-1 did not mention name of Amit in his
first statement given to police. He did not know Amit by name ... wards. He gave two statement
on 19.12.1997, one is signed and another is unsigned, though
contents are same. On 20.12.1997, PW-1 gave statement
under