finding of
lower authorities in this regard. Before tribunal also, an unsigned statement
of Purchase bills showing purchases of Rs. 23,31,630/- is submitted ... against this
purchase of Rs. 23,31,630/- as per this unsigned statement of Purchase
bills, the purchase as per P & L Account
issued from the account of M/s. ICICI
Bank, as per the statement alleged to be obtained from M/s. ANS
Granites under the facts ... learned
assessing officer ought not to have relied upon an unsigned
statement issued by M/s. ANS Granites which do not have any
credential
under section 131 of the Act and his statement was
recorded on 23.11.2016. In his statement under section 131 of the Act he stated
that ... statements recorded in
Ananthpur office of SRC, the signed and unsigned cheque books, statements
of Shri. Avinash Choudary, Shri. Ravinder and Shri. Ramarao
show that the information made by
lower authorities is correct. Further unsigned document in the form of
diary jottings cannot be relied upon for making ... present case, more so, the Managing Director of RNSIL
made a categoric statement in his letter that no payments were made to
the assessee
show that the information made by
lower authorities is correct. Further unsigned document in the form of
diary jottings cannot be relied upon for making ... present case, more so, the Managing Director of RNSIL
made a categoric statement in his letter that no payments were made to
the assessee
escaped assessment.
The required nexus also can be established by the statement of searched party
recorded u/s. 132(4) of the Act. Being ... Bang/2020
According to the ld.AR the unsigned diary jottings have no evidential value when
there is actually letter issued by the Managing Director
statement of account filed by the
assessee;
- The said remuneration was paid as per Resolution passed on 20.8.04
- unsigned true copy of resolution was furnished
information as are available with the AO, and relatable to such
evidence. Unsigned documents or loose slips has no evidential value. The contention ... link of loose papers with any other seized material. The sworn
statement recorded under s. 132(4) is some piece of evidence
information as are available with the AO, and relatable to such
evidence. Unsigned documents or loose slips has no evidential value. The contention ... link of loose papers with any other seized material. The sworn
statement recorded under s. 132(4) is some piece of evidence
information as are available with the AO, and relatable to such
evidence. Unsigned documents or loose slips has no evidential value. The contention ... link of loose papers with any other seized material. The sworn
statement recorded under s. 132(4) is some piece of evidence
