respectively and thereafter the Test Identification
Parade (hereinafter referred to as “TIP”) was held on 27.09.2001
at District Jail, Kanpur. Subsequent to the completion ... They claimed that there existed an
inordinate delay in conducting the TIP, as this time period was
used by the prosecution witnesses to see them
silver ornaments was made under Ex. P-35. Test Identification
Parade ("TIP" for short) vide Ex. P-4 was conducted ... Sahu @ Pilot, Satish
Kumar Sahu @ Rocky and Vikaschand Rai @ Vikki @ Deepak.
Another TIP vide Ex. P-7 on the same date was conducted
therefore, they were formally arrested by the police.
Thereafter, Test Identification Parade (TIP) was conducted for
identification of accused Durga and Panchnama vide ... already seen the accused Durga
alias Raja at Police Station therefore, when TIP was conducted
infront of competent authority at jail then
court [vide arrest memo Ex.PW-11/A]. On 21.04.2011,
TIP of Appellant No.2 was conducted by PW-20, wherein the latter
identified ... 2017, 317/2017 and 493/2017 Page 8 of 49
04.07.2011, TIP of 'K' was conducted, however, he refused to participate
wherein it has been held that if there is delay in
conducting TIP and there is no material to show that the
accused were ... when identification in Court is not
corroborated either by previous identification in TIP or any
5
Criminal Appeal No.182/2009
other evidence. Conviction
Bombay High Court in the case of CIT v. Tip Top
Typography (2014) 48 taxmann.com 191 (Bom) and computed ALV for both
the flats ... recent decision of
Hon‟ble Bombay High Court in the case of Tip Top Typography (supra) relied
upon by the AO , while adjudicating the appeal
fixing a date for conduct of a Test Identification Parade
(„TIP‟). However, all three of them refused to take part.
39. According ... also handed over
to the police.
Remaining steps in investigation
45. The TIP of the recovered gold chain and wristwatch was conducted in
the court
application was moved by SI Kashmiri
Lal on 22.09.2007 to conduct the TIP of the accused persons. The witnesses
Surinder Prashad Mehto, Pankaj Bahadur ... Ravinder Kumar, during TIP,
successfully identified accused Mohd. Illiyas and Amit Chauhan on
25.09.2007. The IO moved an application for TIP qua accused Raj Kumar
Court and formally arrested these two persons and
sought to conduct the TIP qua both these persons who declined to
participate in the same ... being the person identified by her even in the jail
in the TIP proceedings and stated that the third accused who had come
manufactured and sold by the appellants, were needles having a black tip on
a wooden body; if a needle had a head or connector attached ... would have to be black in colour. In other words, the black tipped and/or
black headed needles were agreed to be the distinctive
