Search Results Page

Search Results

1 - 5 of 5 (0.25 seconds)
Amarjit Singh,Bathinda vs Deputy Commissioner Of Income Tax ... on 6 March, 2025 cites

Signature Not Verified Digitally ... vs Mr. Puneet Saini, Adv. For Petitioner In ... on 31 August, 2022

17 . Th e aut he nt i c i t y o f t h e d o c ume n t ha s no t bee n pr o v e d by t he AO be c a us e a s s um pt i o n of tr ut h c o nt e m pl a t e d unde r Se c ti o n 13 2( 4) i s c o nf i ne d q ua t he pe r s o n w h o h as c o nf e s s e d a do c um e nt . I n o t he r wo r ds , t hi s do c um e nt w as f r o m t he b oo k s of Sh r i Kap il R om a na a nd i f he a dm it s t he s e e n t r i e s pe r t ai ni ng t o hi m c a n be c o ns t r ue d a s t r ue q ua hi m a nd h e c a n be b o und f o r t he l i a bi li ti e s, b ut n ot a t hi r d pe r s o n. W e r e l y up on t h e j u dg e m e nt o f H o n'b l e S upr e m e C o ur t i n t he c as e of C BI Vs V. C . S hukl a ( s up r a ) .
Delhi High Court - Orders Cites 0 - Cited by 881 - V Bakhru - Full Document

State Of Karnataka By The Ci Of Police vs H P Somanaika @ Swamynaika on 29 May, 2008

H e f ur t he r r e li e d upo n d e c i s i o n of H o n'bl e Bo m b a y H i g h C o ur t i n t he ITA No.774/CHD/2023 & C.O. 07/CHD/2024 A.Y.2019-20 19 c a s e o f P CI T Vs H a s s a n Al i Kha n 4 26 I TR 556 . H e al s o pl a c e d on r e c or d t he c o p i e s of t he s e de c i s i o ns a s w e l l as s o m e ot h e r o r de r s o f t he I T AT o n t hi s po i nt . H e f ur t he r c o nt e nd e d t ha t a ut ho r of t he l e d g e r ac c o un t i s unk no w n. H e w as ne v e r put t o c r o s s - exa m i na ti o n by the a s s e s se e . Th e a s s e s s e e h as m a de s pe c i fi c r e que s t fo r thi s pur po s e. H e poi nt e d o ut t ha t i n pa ra g ra p h N o . 4. 11, t he AO has o bs e r v e d t h at Shr i K a pi l Rom ana ha s a c c e pt e d t hi s l e dg e r a c c o unt i n hi s s t a t e m e nt 'o n o at h' b ut i t i s pe r t i n e nt t o no t e t ha t he c a n a c c e p t 'o n o at h ' q ua hi m s e l f an d c an no t bi nd t he a s s e s s e e . T he l d. C ou ns e l f o r t he a s s e s s ee has r e li e d upo n j ud g e m e n t o f Hon'b l e Sup r e m e C o ur t i n t he c a s e of Sh r i Va s a nt l a l & C o. Vs CI T 45 I TR 20 6.
Karnataka High Court Cites 0 - Cited by 4 - Full Document
1