Addition based on unsigned/ unstamped/ unregistered Satakhat unsustainable

Kalpesh Mafatlal Patel Vs DCIT (ITAT Surat) ITAT Surat held that addition on the basis of un-signed/un-stamped Satakhat, which has not been registered and which is found from CD of computer of person, unsustainable. Facts- AO during the course of survey proceedings u/s. 133A at the office premises of Turmish B. Kania, Advocate and Meera T. Kania, at A Sai Leela Associates, certain documents of incriminating nature were recovered from the office. It includes backup hard disc of computers installed in the office. On perusal of working copy of the same hard disc, it was noticed that various satak...