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Showing contexts for: L.K..ADVANI in Mb Power (Madhya Pradesh) Limited ... vs Dcit, Central Circle-20, Delhi, Delhi on 19 December, 2025Matching Fragments
Page | 29 When that is the legal position, extracts of alleged account books, in our view, were wrongly treated as admissible by the courts below though the original books were not produced for comparison nor was their non-production explained and nor was the person who had prepared the extracts examined."
In the case of L.K. Advani & Ors. Vs. Central Bureau of Investigation (1997 SCC OnLine Del 382), wherein the Hon'ble High Court of Delhi held that "A book of account" is an internal diary and its shall not be admitted in the courts as evidence as reiterated in Section 34 of Indian Evidence Act, 1872. Relevant para is as under: