sheets and alleged unsigned receipts, the Ld. Assessing Officer
was not justified in relying on the same without recording any statements from the
parties mentioned ... aforesaid excel sheets and alleged
unsigned receipts.
The Ld. Assessing Officer has suppressed the fact that statements were recorded
from Mr. V.S Sivakumar
appellant or his family
members and is also unsigned. I have also obtained the bank
statement of A/c. No.1485 from Bank of Maharashtra ... family members and also unsigned. Within the powers of the
ld. CIT(A) she obtained the bank statement of the account no.1485 from Bank
Naidu vide unsigned agreement dated 17.6.2007 found during
the course of search action. Further we also make it clear that
the statement recorded from ... supported by corroborative
material. The statements were recorded by these two persons
on the basis of unsigned agreement which was not acted upon.
Being
Pravinchandra N. Pandya, Bhavnagar vs Assessee on 30 November, 2005
IN THE INCOME TAX APPELLATE
Confirmation, branch not income
extract of mentioned in the bank
statement of statement, further the debit
account no. on 15.03.2018, 19.03.2018
31090200000216 and 20.03.2018
corresponding ... branch not mentioned in
Confirmation, the bank statement,
extract of bank further, the debit on
statement of 19.03.2018. 20.03.2018
account
Investigation Wing according to which a number of
bank statements and signed and unsigned cheque books pertained to the shell
companies of the Jain brothers
misinterpreting the explanations furnished by the assessee at
the time of statement recorded during the search and seizure proceedings
and thereby erred in resorting ... guess work based upon
rough, unsigned, projected noting on loose papers ignoring the material
evidences seized and statement available on record. In impugned
assessment order
this respect.
8.1 With respect to the submissions of the appellant regarding unsigned
share certificate found and seized from the premises of the appellant,
related ... furnished with regard to the said seized document, therefore the discovery
of unsigned share certificate from the premises of the appellant after one
year
return relating to the relevant previous year creditworthiness and the
corresponding bank statement thereof.
5. Case file suggests that CIL's director Shri, Pranab ... unsigned confirmation of account in assessee's name. He stated
that CIL profit and loss account, balance-sheet, ITR and bank statement for financial
evidence furnished by the appellant that the statement of purchases, sale and stock has been unsigned and they are photocopies which are not attested
