Kumar Malpani
has not been relied upon, AO relied on the (unsigned)
statement of Mr. Nand Kishore Malpani to come to a
conclusion that assessees ... called statement of Shri Nand Kishore
Malpani, copy of the unsigned statement placed on record by
the DR, it indicates that even though 'oath
impugned block assessment with
huge addition has been made, are unsigned sheets -'Statement of Shri Surender
Rao and Shri T.Pakash' dated ... aware of these papers. It was submitted therefore, that the
unsigned statement prepared by somebody, without knowledge of the facts,
apparently as a counter
certain receipt books and unsigned agreements
with two persons were found. In the statement recorded u/s.
133A , assessee admitted additional receipts ... admitted.
5. Ld. Counsel referring to the statement given during the
course of survey, the unsigned documents and the affidavits filed
by Shri Muralidhar Reddy
Bhagawan Sri Bala Sai Baba Central ... vs Assessee on 18 April, 2012
IN THE INCOME
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
Annexure-II. However, the said tabular statement giving
a list of different persons is undated and unsigned. The
Assessing Officer has not given any specific
recorded in the unsigned
vouchers. The assessee also disputed the addition made on the basis of
unsigned vouchers. It was also contended that much importance ... consideration by
SEPL and the categorical statement of Sri Premsagar Rao, Sri
Badal Chand Surana, in his statement dated 18.5.2009, clearly
admitted that the actual
appellant submitted the following documents:
1.Statement showing calculation of interest and loan repayment.
unsigned & un autheticated
2.Ledger Extract of M/s.Gajmukh ... books of M/s.Everbig
Properties & Finvest Pvt. Ltd
4.Bank statement of Indian Overseas Bank A/c
No.043202000002838 for the period from
Nomula Narmada Reddy
("Ld. AR") submitted that the unsigned agreement of sale found
during the search, placed at page ... book
is a dumb document, cannot be relied upon since it is unsigned,
the vendor named therein is different, and no corroborative
evidence was brought
153C
were initiated on the basis of impounded material being six unsigned
3
ITA Nos.1101 to 1105/Hyd/2025
Swastik Vegetable Oil Products
Private ... loose sheets were unsigned, their content
could not be dismissed outright, especially when corroborated by other
material like sworn statements and sale deeds. The details
