No addition based on Seized Document if same do not contain Name or Signature of Assessee

Shri Neeraj Goel Vs. ACIT (ITAT Delhi)

Addition on account of alleged interest income is not sustainable in the eyes of law, because the document does not mention the name of the assessee, does not bear the signature of the assesee, not in the handwriting of the assessee, documents has imply jottings of certain figures and does not indicate whether it is an investment or deposit or loan, hence, the said seized document is dumb/bald and even otherwise, the same was never found either in the possession or contro

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