Amol Awasthi, New Delhi vs. DCIT, Central Circle-I, New Delhi
In the result, appeals are allowed, as indicated
ITA 1348/DEL/2024[2018-19]Status: DisposedITAT Delhi13 Sept 2024AY 2018-19
Bench: Shri Saktijit Dey & Shri M Balaganesh
For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C
…420……. 45. It has been held in Prakash Cotton Mills Pvt. Ltd. AIR 1982 Bom 387 that the contents or the truthfulness of the contents of a document can be proved only by the executor of the document. The Supreme Court in Madan Mohan Singh v. Rajni Kant (2010) 9 SCC 209 examined various pronouncements of the Supreme Court and held that "13. In State of Bihar & Ors. Vs. Radha Krishna Singh & Ors. AIR 1983 SC 684, this Court dealt with a similar contention and held as under: - "Admissibility of a document is one thing and its probative value quite another these two aspects carinot be combined. A document may be admi…