Inder Singh And Another v. The State (Delhi Administration)

4 SCC 161Reported decision1978#7905 most cited

What is Inder Singh And Another v. The State (Delhi Administration) authority for?

The credibility of testimony, both oral and circumstantial, relies on a judicial evaluation of the entire evidence, not just isolated parts. Absolute perfection in proof is not required in criminal cases, as human error is inevitable.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2013 to 2017.

Also referred to as

Inder Singh v. The State · credibility of testimony · judicial evaluation · totality of evidence · proof beyond reasonable doubt · criminal cases · human error

Judgments citing Inder Singh And Another v. The State (Delhi Administration)

The Commissioner of Income Tax (Central) vs. K. V. Srinivasa Rao

ITTA/480/2017HC Telangana01 Aug 2017
For Respondent: Mr. J.S. Guleria, Deputy
Section 120BSection 25Section 27Section 302

…n 154 of Cr.P.C. The mere fact that the witness has not mentioned the gun in the hands of one of the persons riding the motorcycle will not make his testimony doubtful. It was laid down by the Hon’ble Supreme Court in Rattan Singh v. State of H.P., (1997) 4 SCC 161: 1997 SCC (Cri) 525 that the FIR is not a chronicle of every detail and omission of wresting of the gun from it is not sufficient to discard the prosecution case. It was observed at page 165: 37 Neutral Citation No. ( 2025:HHC:2282-DB ) “9. The learned counsel for the appellant made an endeavour to persuade us to concur…

The Commissioner of Income -Tax - III vs. Shri Taher Ali

ITTA/322/2008HC Telangana04 Apr 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Thee Commssr.of Income Tax.Hyd vs. Challa Shanker Reddy.Hyd

ITTA/80/2002HC Telangana13 Dec 2013

Bench: L.NARASIMHA REDDY,T.SUNIL CHOWDARY

Section 96

…hat no amount of evidence can be appreciated in the absence of pleadings: Bondar Singh u' Nihal Singh6 ' I I 68. Moreover, during cross-examination of the appellant No'2/C'V' I Rao in o.S.No.1 i5 of 2o06, the appellant No.2 admitted that Sanjay alld 6 (2003) 4 SCC 161 29 Rajeswar Rao u'ere employees of Image Chit Funds Ltct., a Comparry run by the familv nr,t'nbers of the appellant No.2. Howe ver, in the cross_ examination of (l "/. Rao in o.S.No.2o\2 ol 1997, c).v. Rao admitted that the signatu:-e s c n the reverse of the cheqrres rnacle b.; Sanjay and Rajeswar Rao *'t:r'r: indeed their signatures. Further,…

Commissioner of Income Tax Delhi-I, New Delhi vs. M/S Aci Wireless Ltd

The appeals stand dismissed

ITA/313/2013HC Delhi10 Dec 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…investigation [Sunil Kumar v. State Government of NCT of Delhi, (2003) 11 SCC 367]. 216. Reliance is placed on the erudite observations of the Supreme Court in its decision in Inder Singh And Another v. The State (Delhi Administration) reported as (1978) 4 SCC 161 wherein it was observed: ―Credibility of testimony, oral and circumstantial, depends considerably on a judicial evaluation of the totality, not isolated scrutiny. While it is necessary that proof beyond reasonable doubt should be adduced in all criminal cases, it is not necessary that it should be perfect. If a case is proved too perfectly,…

Commr.of I.T. Rajahmundry vs. M/S.Narayana Chowdaryand Ors Kakinada

ITTA/82/2002HC Telangana10 Dec 2013

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

Section 96

…hat no amount of evidence can be appreciated in the absence of pleadings: Bondar Singh u' Nihal Singh6 ' I I 68. Moreover, during cross-examination of the appellant No'2/C'V' I Rao in o.S.No.1 i5 of 2o06, the appellant No.2 admitted that Sanjay alld 6 (2003) 4 SCC 161 29 Rajeswar Rao u'ere employees of Image Chit Funds Ltct., a Comparry run by the familv nr,t'nbers of the appellant No.2. Howe ver, in the cross_ examination of (l "/. Rao in o.S.No.2o\2 ol 1997, c).v. Rao admitted that the signatu:-e s c n the reverse of the cheqrres rnacle b.; Sanjay and Rajeswar Rao *'t:r'r: indeed their signatures. Further,…

Commissioner of Income Tax: Delhi-V vs. Rites Ltd

The appeals stand dismissed

ITA/295/2013HC Delhi06 Dec 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…investigation [Sunil Kumar v. State Government of NCT of Delhi, (2003) 11 SCC 367]. 216. Reliance is placed on the erudite observations of the Supreme Court in its decision in Inder Singh And Another v. The State (Delhi Administration) reported as (1978) 4 SCC 161 wherein it was observed: ―Credibility of testimony, oral and circumstantial, depends considerably on a judicial evaluation of the totality, not isolated scrutiny. While it is necessary that proof beyond reasonable doubt should be adduced in all criminal cases, it is not necessary that it should be perfect. If a case is proved too perfectly,…

Commissioner of Income Tax : Delhi -V vs. Rited Ltd

The appeals stand dismissed

ITA/293/2013HC Delhi06 Dec 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…investigation [Sunil Kumar v. State Government of NCT of Delhi, (2003) 11 SCC 367]. 216. Reliance is placed on the erudite observations of the Supreme Court in its decision in Inder Singh And Another v. The State (Delhi Administration) reported as (1978) 4 SCC 161 wherein it was observed: ―Credibility of testimony, oral and circumstantial, depends considerably on a judicial evaluation of the totality, not isolated scrutiny. While it is necessary that proof beyond reasonable doubt should be adduced in all criminal cases, it is not necessary that it should be perfect. If a case is proved too perfectly,…

Director of Income Tax (Exemption) vs. R.L. Khera Charitable Trust

The appeals stand dismissed

ITA/268/2013HC Delhi27 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…investigation [Sunil Kumar v. State Government of NCT of Delhi, (2003) 11 SCC 367]. 216. Reliance is placed on the erudite observations of the Supreme Court in its decision in Inder Singh And Another v. The State (Delhi Administration) reported as (1978) 4 SCC 161 wherein it was observed: ―Credibility of testimony, oral and circumstantial, depends considerably on a judicial evaluation of the totality, not isolated scrutiny. While it is necessary that proof beyond reasonable doubt should be adduced in all criminal cases, it is not necessary that it should be perfect. If a case is proved too perfectly,…

Commissioner of Income Tax-II, New Delhi vs. Mira Exim Ltd

The appeals stand dismissed

ITA/346/2013HC Delhi03 Oct 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…investigation [Sunil Kumar v. State Government of NCT of Delhi, (2003) 11 SCC 367]. 216. Reliance is placed on the erudite observations of the Supreme Court in its decision in Inder Singh And Another v. The State (Delhi Administration) reported as (1978) 4 SCC 161 wherein it was observed: ―Credibility of testimony, oral and circumstantial, depends considerably on a judicial evaluation of the totality, not isolated scrutiny. While it is necessary that proof beyond reasonable doubt should be adduced in all criminal cases, it is not necessary that it should be perfect. If a case is proved too perfectly,…

Commissioner of Income Tax - (TDS) vs. M/s. Suman Chit Funds (P) Ltd

ITTA/120/2013HC Telangana27 Jun 2013
Section 96

…hat no amount of evidence can be appreciated in the absence of pleadings: Bondar Singh u' Nihal Singh6 ' I I 68. Moreover, during cross-examination of the appellant No'2/C'V' I Rao in o.S.No.1 i5 of 2o06, the appellant No.2 admitted that Sanjay alld 6 (2003) 4 SCC 161 29 Rajeswar Rao u'ere employees of Image Chit Funds Ltct., a Comparry run by the familv nr,t'nbers of the appellant No.2. Howe ver, in the cross_ examination of (l "/. Rao in o.S.No.2o\2 ol 1997, c).v. Rao admitted that the signatu:-e s c n the reverse of the cheqrres rnacle b.; Sanjay and Rajeswar Rao *'t:r'r: indeed their signatures. Further,…

CIT VI vs. Verizon India Pvt Ltd

The appeals stand dismissed

ITA/277/2013HC Delhi29 May 2013

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE VIBHU BAKHRU

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…investigation [Sunil Kumar v. State Government of NCT of Delhi, (2003) 11 SCC 367]. 216. Reliance is placed on the erudite observations of the Supreme Court in its decision in Inder Singh And Another v. The State (Delhi Administration) reported as (1978) 4 SCC 161 wherein it was observed: ―Credibility of testimony, oral and circumstantial, depends considerably on a judicial evaluation of the totality, not isolated scrutiny. While it is necessary that proof beyond reasonable doubt should be adduced in all criminal cases, it is not necessary that it should be perfect. If a case is proved too perfectly,…

New Delhi Hotels Ltd vs. ACIT

The appeals stand dismissed

ITA/238/2013HC Delhi17 May 2013

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE VIBHU BAKHRU

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…investigation [Sunil Kumar v. State Government of NCT of Delhi, (2003) 11 SCC 367]. 216. Reliance is placed on the erudite observations of the Supreme Court in its decision in Inder Singh And Another v. The State (Delhi Administration) reported as (1978) 4 SCC 161 wherein it was observed: ―Credibility of testimony, oral and circumstantial, depends considerably on a judicial evaluation of the totality, not isolated scrutiny. While it is necessary that proof beyond reasonable doubt should be adduced in all criminal cases, it is not necessary that it should be perfect. If a case is proved too perfectly,…

CIT vs. Manju Bansal

The appeals stand dismissed

ITA/205/2013HC Delhi30 Apr 2013

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE VIBHU BAKHRU

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…investigation [Sunil Kumar v. State Government of NCT of Delhi, (2003) 11 SCC 367]. 216. Reliance is placed on the erudite observations of the Supreme Court in its decision in Inder Singh And Another v. The State (Delhi Administration) reported as (1978) 4 SCC 161 wherein it was observed: ―Credibility of testimony, oral and circumstantial, depends considerably on a judicial evaluation of the totality, not isolated scrutiny. While it is necessary that proof beyond reasonable doubt should be adduced in all criminal cases, it is not necessary that it should be perfect. If a case is proved too perfectly,…

CIT vs. Nirmal Bansal

The appeals stand dismissed

ITA/198/2013HC Delhi30 Apr 2013

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE VIBHU BAKHRU

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…investigation [Sunil Kumar v. State Government of NCT of Delhi, (2003) 11 SCC 367]. 216. Reliance is placed on the erudite observations of the Supreme Court in its decision in Inder Singh And Another v. The State (Delhi Administration) reported as (1978) 4 SCC 161 wherein it was observed: ―Credibility of testimony, oral and circumstantial, depends considerably on a judicial evaluation of the totality, not isolated scrutiny. While it is necessary that proof beyond reasonable doubt should be adduced in all criminal cases, it is not necessary that it should be perfect. If a case is proved too perfectly,…

Inder Singh And Another v. The State (Delhi Administration) (4 SCC 161) — Cited in 14 Judgments | BharatTax