have been filed. The A.O,
therefore, noted that it is an afterthought and assessee was
not able to prove genuineness of the transaction.
Subsequently ... correct. The copy of the MOU
filed seems to be an afterthought to give a
genuineness to the version that Rs 2 crores was
received
issue of overlapping of some blocks is nothing but an
afterthought and the reasons have been manufactured to
somehow cancel the grants so that ... predetermined
approach.
76. The very fact that issue of overlap is an afterthought and a
malafide, reason is also evident from the counter affidavit filed
other concern. Therefore the learned assessing
officer recorded that this is an afterthought of the assessee which
is not acceptable particularly when at one stage ... concern. Accordingly he also held that
explanation of the assessee is an afterthought. Therefore
assessee is aggrieved, has preferred the appeal before
possession of the land in the financial year 2013-14 was an
afterthought.
ITA No. 1316/Bang/2018
Page 4 of 18
5. Before ... that the AO drew inference
that the agreement of sale is an afterthought on the reason that there was
no mention of agreement of sale
that his incriminating supplementary statements and subsequent testimony
qua the same are afterthought and liable to be rejected. Ld. Counsel & Ld.
Amicus Curiae ... statement in this regard was
recorded on 07/03/2009 as an afterthought to falsely show motive of
accused Sanjay, which is liable
diary statement (Ex.D/1). So in this regard her statement becomes
afterthought which cannot be believed. Although Sunita Sen (PW/4) deposed
that Sangeeta ... statement (Ex.D/4). So in this regard her statement also becomes
afterthought which can not be believed.
16. Regarding harassment of Sangeeta
house of PW-6 (father of the
deceased), was an afterthought as in the initial site plan prepared by
the Investigating Officer no ladder ... father of the
deceased) however, the same is an afterthought as in the initial site
plan prepared by the Investigating Officer no ladder was shown
time of the accident. This allegation of the appellant is an
afterthought and cannot be taken as a valid ground to impute any
deliberate intention ... CONTRARY TO THE EVIDENCE ON RECORD,
UNCORROBORATED AND AN AFTERTHOUGHT. ACCORDINGLY,
THE TESTIMONIES OF PINKY (PW-3) AND RAKHI (PW-4) CANNOT BE
RELIED UPON
prosecution case or that it is a case of an
afterthought after due deliberation, with the purported object of
false implication of the accused ... Delay in lodging the FIR often results in embellishment
- creature of an afterthought. It loses its spontaneity. Danger of
often exaggerated story creeps
M/S Gahoi Buildwell Pvt. Ltd.,, New ... vs Acit, New Delhi on 29 March, 2019
