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Loose papers not giving full details are dumb documents with no evidentiary value
Case Law Details
- Case Name
- Nishant Construction Pvt. Ltd vs. ACIT (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Ahmedabad
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It was held that impounded loose sheet can at the most be termed as “dumb document” which did not contain full details about the dates, and its contents were not corroborated by any material and could not relied upon and made the basis of addition.
Relevant Extract of the Judgment
25. Coming to the evidentiary value of the impounded loose sheet mentioned elsewhere, the Hon’ble Supreme Court in the case of Common Cause (A Registered Society) and Others vs. Union of India and Others in Writ Petition Civil Appeal No. 505 of 2015 has observed as under:-
16. With respect to t...
