basis for demanding such compensation, the learned counsel submitted an unsigned statement, giving figures of financial loss incurred by the complainant. It has been stated
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
retraction was an afterthought and that the earlier statement was true"
(a)The statement of the appellant ... signed statement in the presence of notary public besides a unsigned statement. He never retracted his statement till he was questioned under Section
This means that he is to make a statement to disprove the charges. After his statement is over the Presenting Officer will cross- examine ... them is the evidence of doubtful nature, e.g. unsigned statement of a person who has not been produced before the Tribunal recorded
inconvenience or expense,
his previous statement could be brought on record
subject to the conditions that the previous
statement was recorded and attested ... judicial inquiry or trial. The Rule
further provides that unsigned statement shall be
brought on record only through the process of
examining the Officer
pointed out by the learned counsel for the petitioner that an unsigned statement recorded by the Enforcement Wing has been referred to and relied upon ... Assessing Officer by making an erroneous observation that the unsigned statement does not alter the legal status of the statement. Further it is pointed
Karam Deen, a close relative of the
deceased, in his signatured statement, recorded
instantaneously, vis-à-vis, the fateful occurrence, has made
disclosure(s), therein ... afore reasons, last in the company of the deceased,
made an unsigned statement, under Section 161 Cr. P.C.,
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examined its Director Sh. N.C.Jain and closed its evidence. Statement
of the appellant was recorded u/s 313 Cr.P.C. and thereafter ... Chit Fund P.Ltd. & Ant. Page 3 of 12
uncertified unsigned statement of account which is neither
verified nor signed or acknowledged.
iv) That
impugned assessment year. The assessee in response submitted their
unsigned scanned copies of financial statements with respect to Motivate
Financial Services ... person controlled all these three new shareholders. The assessee
did filed unsigned financial statements of M/s Motivate Financial Services
Pvt. Ltd and Tej Corporate
whether that is demonstrated to be accurate and whether it
substantiates these statements are made by the 1st Defendant as to
the 4th Defendant ... Bank of Baroda
account (pages 213 to 214). These statements are unsigned and
unverified. What is not produced, for reasons I am wholly unable
