while interpreting Section 92 of
Evidence Act, a learned single Judge of this Court held that
the oral evidence to prove the real nature ... origin, entitled to a much higher degree of
credit than parol evidence. It is of policy because it
would be attended with great mischief
Section 92 of the Evidence Act, is an attempted proof
by parol evidence of a set of facts which would contradict, vary
Section 92 of the Evidence Act, is an attempted proof
by parol evidence of a set of facts which would contradict, vary
written certification of the deceased's age and, therefore, parole evidence, medical estimation and other circumstances have been taken into consideration by the Tribunal
books (Exs.A.1 and A.2) were issued. There is no evidence on
15
Dr. VRKS, J
S.A.No.109 of 2012
record ... trial Court in accepting them as proof of possession
supporting the parole evidence is a right approach. The first
appellate Court went by incorrect appreciation
lead evidence since by then
he could not secure the documents and now that he intended to
produce his evidence and therefore, he filed ... view point by
producing necessary documents and by adducing necessary
parol evidence. However, in performing those actions, the
method and manner of doing
Court below committed a grave error of law in
overlooking overwhelming documentary evidence (Ex.P/5) which clearly proves
that the suit property ... grave error of law by
appreciating the evidence in contravention to parole evidence rule culled out under
Sections 91 and 92 of Indian Evidence
consideration of
Rs.95,00,000/- only and no corroborative evidence is placed on record by the
revenue authorities as well as Ld. Departmental Representative ... origin, entitled to a much higher degree of credit than parol evidence.
4.5.4 Thus, in view of the above discussion, the AO was not justified
evidences placed before us by the Ld. Counsel for
the assessee. It is a settled law that documentary evidence has
precedence over oral evidence ... origin, entitled to a much higher degree of credit
than parol evidence. It is of policy because it would be attended with
great mischief
2021
consideration of Rs.95,00,0001- only and no corroborative evidence is placed
on record by the revenue authorities as well as Ld Departmental ... origin, entitled to a much higher degree of credit than parol evidence.
4.2.4 Thus, in view of the above discussion, the AO was not justified
