letter stated that his statement dated 25.5.99 had been recorded by coersion, force, pressure, promise and physical assault and that anything contained in the said ... statement dated 25.5.99 of Dungarmal Doshi had been extracted by use of coersion, force, pressure, promise or physical assault as alleged by him, the burden
there are two
grounds specified in Section 90 which are analogous (a) coersion and (b)
mistake of fact which can vitiate transaction. In the case ... hand the first
ground, i.e., coersion is not applicable. In this revision application, the
petitioner has taken the second ground, i.e., mistake
Appellate Authority. The respondent has never contended that he had
singed under coersion or undue influence. Thus, what is stated in
Column
contended that the declaration of income
of ` 35 lakhs was obtained under coersion and force by the survey
party.
5. The A.O. rejected ... that
the survey was conducted in peaceful manner and no threat or
coersion was used by the Survey Party. The A.O. has noted that
stamp paper was executed.
There was no threat, force or coersion from the side of Manoj Gupta, Vinita Gupta and Asha Rani.
Two cheques
stamp paper was executed.
There was no threat, force or coersion from the side of Manoj Gupta, Vinita Gupta and Asha Rani.
Two cheques
stamp paper was executed.
There was no threat, force or coersion from the side of Manoj Gupta, Vinita Gupta and Asha Rani.
Two cheques