statements. Therefore we have to cross examine all
these weavers. Hence kindly give us an opportunity for
this purpose.
Statement from unknown persons
One statement ... doing on our part.
3. Favourable and semi-favourable statements remain
unsigned:
Statements of Mr. Kandala Ramanaiah & Mr. Chavadam
Hari recorded have not been
assessee submitted that:
1. The MoU dated November, 1996 is unsigned and hence, loses its evidentiary value and cannot be admitted as evidence ... detected by the Department.
4. The AO very heavily relied upon the statement of Mr. K. Madhava Reddy for sustaining the addition of the alleged
Deputy Commissioner Of Income Tax, ... vs Pinnathevar Palanichamy, Madurai on 29 April, 2025
आयकर अपीलीय
Pinnathevar Palanichamy,Madurai vs Dcit, Cc-1(2), Chennai on 29 April, 2025
आयकर अपीलीय
reflected in the cash flow statement for the
assessment year 2011-12. The seized receipt is undated and
unsigned. Therefore, according to the Ld. counsel ... Officer cannot make any addition on the basis of unsigned so-called
receipt and the statement said to be recorded from the sisters
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
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
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
filed retraction of the statement on 14-01-2019. It was also stated that
the loose sheets were undated and unsigned bearing no signatures ... assessee on the
basis of the statement made by a third-party and on the basis of
unsigned agreement and dumb loose slips seized from
filed retraction of the statement on 14-01-2019. It was also stated that
the loose sheets were undated and unsigned bearing no signatures ... assessee on the
basis of the statement made by a third-party and on the basis of
unsigned agreement and dumb loose slips seized from
