local police station and the information was crucial in order
to prove his alibi, i.e. the CCTV footage of the bank premises
Court, Angul which was used as an alibi to
involve the IT authorities allegedly in order to prove his bonafide in the matter.
The Commission
accused despite serious allegations by virtue of the
flimsy plea of alibi taken by the accused, thereby missing the
vital scientific evidence. Insprs. Satya ... favour of Arif to prove his flimsy alibi.
It was also alleged against the aforesaid delinquents that
prosecutrix Shamim visited PS Seelam Pur several times
entire expenses. In a criminal case when an alibi is taken as a defence which is proved to be wrong by the prosecution, the burden
assessee to prove the same. Therefore, it is clear that the affidavits
have been made and submitted only to give an alibi to the assessee ... jewellery.
As it has been proved earlier that the payment of labour has been shown
only to create an alibi of excess stock, the same
cross
examination of the labour contractors which clearly proved that the assessee has made
them an alibi to inflate the expenditure in the form
furnished on record. We afraid, unsubstantiated claim does not prove anything.
Another alibi cited is alleged infirm condition of the Appellant
apparent on
you the burden of proving it, once you have made it, to prove it as an
adverse perception has to be a necessary ... what will be status of the technical lacune ?
The admission and the alibi which was unable to be proven by the
applicant had created new relevance
possession of the Appellants of the said
land. This proves that the alibi taken
by the Opponent for not constructing the building is not correct
hilly area has not been proved by producing any documents or evidence. Such an alibi as taken by the OP herein cannot be said ... allegations by the complainants, the OPs have not only been admitted but proved by the documents produced on their behalf as referred to earlier