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
time of arguments learned Counsel for the
appellants referred to statement of respondent No.2-owner of the
canter made during investigation to the Investigating ... Criminal Court. Alleged
admission of respondent No.2 in his unsigned statement made to the
Investigating Officer during investigation of the criminal case under
Section
issued another receipt
(Ex.P3) and also gave an unsigned statement of account (Ex.P4); ultimately,
when Gunasundari (A2) did not make
purports
to show some payments being made. The difficulty with this
statement is, first, that it is of 1st June 2015 and will therefore ... April 2016 (Exhibit FFF to the Plaint). Second, it is an unsigned
statement. Third is unaccompanied by any bank statements or even
any confirmation from
been complied with and also
produced a copy of the unsigned statement, dated Nil, before this Court and the
same is placed on record
parties.
2. The respondent No.1 has relied upon an unsigned statement of
expenses stated to be of Rs.40,91,837/-. Since the statement
oath and any contradiction with these statements
does not come within the ambit of perjury. Statement ... evidence and Section 162 Cr.PC prohibits the use of said unsigned statement
for any purpose during the inquiry or trial except for the purpose
specifically
been rebutted by the defendants in para 14 of the written
statement. Therefore, the plea of the appellants does not merit
acceptance.
Contention ... learned Court below and also on the ground that his statement
remained unsigned. In this regard sufice it to say that vide its
order dated
seeking a direction to the
respondents not to rely upon an unsigned sworn statement dated 30.09.2015
recorded in the course of assessment proceedings in respect ... Central Enforcement Wing on
12.08.2015. On the heels of aforesaid inspection, an unsigned report has been
sent to the petitioner after nearly one month from
Copy of the audited financial statements.
14 ITA No.798/Chd/2017
A.Y.2012-13
14. No bank accounts of the investor company ... paper book containing 110 pages, the copy of allegedly
audited financial statements were unsigned, bearing
neither signatures of the directors nor the auditors.
Also even
