Addition cannot be made on the basis of unsigned impounded dumb document

Devaram C. Bhavani Vs. ITO (ITAT Mumbai)

We have given a thoughtful consideration to the notings in the impounded document, viz. Annexure A-2– Page 37 & Page 105 and are unable to persuade ourselves to be in agreement with the view taken by the lower authorities. We find that as against the working of the amount of Rs. 67,20,000/- (forming part of Rs. 72,50,000/-) mentioned in the impounded document, a figure of “1120” is mentioned. We are of the considered view that the figure

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