filed a statement, which is mentioned as "A
cash flow statement of Mr. K. Bakkaiah / Mr. K. Yelleshwar."
However, this statement is neither ... assessee himself or his counsel have
not signed this statement. Since the statement was unsigned, it had
no legal value. Even otherwise, the payment received
time of recording of
statement on 11.12.2014. Analyzing the said document, it was
submitted that even the contents of the unsigned/ undated/
unauthenticated loose pieces ... statement recorded on 11.12.2014, the
assessee clarified that he is not aware as to how his particulars
appeared on the unsigned/ undated/ unauthenticated piece
some loose sheets of paper, which
are unverified, unauthenticated, unstamped and unsigned, by
way of evidence is assailable [ Moosa S. Modha & Azam S
Madha ... During the appellate proceedings, in the statement of fact,
the appellant has objected that the alleged bank statement is a
29 ITA No. 5448
banking channels to give colour of
genuineness of the transactions. In a statement recorded u/s 131 , Mr.
S.K.Gupta has admitted that ... response, the AO has only provided statement
of Shri S.K. Gupta and some general note which is unsigned and
undated of ACIT Central Circle
bank Geneva?
Ans. Vide Q. No. 18 of my statement recorded on
09.11.2011, this unsigned document was shown to
me as an account opened ... oath?
Ans. As stated earlier one unsigned paper was shown to
me on 09.11.2011 and in my statement I had stated
that
signed and unsigned cheques at pages 31 to 45 of the assessment order and
also the bank statements of these entities at pages ... cheque books containing blank and signed and
unsigned cheques of various entities, copies of bank
statement of various banks, details of bank transactions
related
assessee company, M/s A.R. and Associates. The financial statements
of M/s Mesco Mauritius Ltd. were prepared by M/s Bacha & Bacha ... Jules Koenig Street, Port Louis and were also unsigned.
Noting financial figures shown in the financial statements of M/s Mesco
Mauritius
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
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
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
