material collected or various documents taken or documents and appraisal report relied upon by AO which were not confronted to the assessee. These grounds ... lengthy proceedings, the record confronted documents were recorded in general order on order-sheet and that documents were not entered or mentioned anywhere. He further
Delhi Transport Corporation vs D.T.C. Mazdoor Congress on 4 September, 1990
Equivalent citations
Anjani Kumar Misra Son Of Sudarshan ... vs State Of U.P. Through Secretary, Public ... on
Savita Alias Babbal vs State Of Delhi on 28 April, 2011
Author: S.Ravindra Bhat
S. Tamilselvan vs The Government Of Tamil Nadu on 24 February, 2015
Bench: Sanjay Kishan
Dcit, New Delhi vs Dr. Prannoy Roy, New Delhi on 14 June, 2019
INCOME TAX
formed the basis of charges has to be conducted fairly, objectively and not subjectively - Union of India and Others vs Gyan Chand Chattar ... Dikshita vs Union of India (1986) 3 SCC 229)
(e) A document not confronted to the delinquent cannot be relied upon for establishing the fact
witnesses, as
in this case, need not disclose the document in the list or
produce the document at an anterior point of time or even ... witness, who is so confronted with the document, is a
witness on behalf of the party and not
documents is not examined. The defendant had stated in
his evidence that he does not know the author of the said documents. When
the plaintiff ... confront the said documents to PWs1
and 2 would show that the defence based on the documents in exhibit B
series is not true
therefore pre-supposes that it
is not a case where the document was not confronted to
him and therefore he was not aware ... that the plea of the
respondents of not being aware of the documents not
being confronted is incorrect and opposed to the
records.
50. Further
