Unsigned document has no validity or veracity and cannot be a basis for levying penalty u/s 271DA – ITAT
September 14, 2026
Income Tax, ITAT
Unsigned document has no validity or veracity in law and cannot be a basis for levying penalty u/s 271DA – ITAT In a recent judgment, ITAT has held that an unsigned document has no validity or veracity in law and Department cannot assume assessee to have made any …