Unsigned document has no validity or veracity and cannot be a basis for levying penalty u/s 271DA – 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 transaction as stated therein ABCAUS Case Law Citation:5227 (2026) (09) abacus.in ITAT A search action u/s 132 of the Act was conducted on a group of cases. The case of the appellant assessee was also covered for action u/s 132 of the Act. During the search, an agreement was retrieved from the The post Unsigned document has no validity or veracity and cannot be a basis for levying penalty u/s 271DA – ITAT appeared first on Abcaus .