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 h

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