trust is not irrevocable and
b) financial statement for FY 2022-23 are unsigned and un-
audited
Ld. CIT(E) also cancelled the provisional registration ... that the trust is not irrevocable and the
financial statement for FY 2022-23 is unsigned and un-
audited.
In so far as irrevocability
trust is not irrevocable and
b) financial statement for FY 2022-23 are unsigned and un-
audited
Ld. CIT(E) also cancelled the provisional registration ... that the trust is not irrevocable and the
financial statement for FY 2022-23 is unsigned and un-
audited.
In so far as irrevocability
hands of assessee on the basis of the
statement made by a third party and the unsigned agreement and dumb
loose slips seized from
identify the applicant. Their statements made before the criminal court were thus not in tune with the statements made by them before the enquiry officer ... over simply because they resiled from their earlier statements under Section 161 CrPC, which are unsigned and inadmissible evidence, but the same would
Dhiren Rambhai Bharwad,Ahmedabad vs Acit, Central Circle 2(3), Ahmedabad on 25 February, 2026
Dhiren Rambhai Bharwad,Ahmedabad vs Acit, Central Circle 2(3), Ahmedabad, ... on 25 February, 2026
stated the following as
detailed below;
a. The said impounded papers are unsigned and undated and do not contain any
date wise detail regarding ... said impounded paper
(Annexure A2, Page 89 to 91), a statement u/s 131 of The Income Tax Act, 1961 of
the partners
seller and corroborated by books and this itself proves
that the unsigned soft files / typed file from laptop cannot be relied upon.
In the current ... appellant however the
submission of the appellant find support from the statement of one of the seller which also
proved the finding
addition could be made on the basis of
statement made by third-party and the unsigned agreement and dumb
14
loose slips seized ... cases of M/s SRS group on 08-12-
2016 and the statement of Sri. K. Srinivasulu u/s 132(4) dated
10.12.2016 (from whose
seized from the various premises revealed a
number of bank statements and signed & unsigned cheque
books. All these bank documents pertained to the shell