Paramjit Singh v. ITO

323 ITR 588High Court2010#1965 most cited

What is Paramjit Singh v. ITO authority for?

A registered sale deed, including the sale consideration disclosed therein, cannot be disregarded or contradicted by oral evidence, as documents containing all terms and conditions preclude such oral testimony.

59

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2014 to 2026.

Also referred to as

Paramjit Singh v. ITO · 323 ITR 588 · registered sale deed · sale consideration · oral evidence inadmissible · Section 69 · Section 69B · Section 69C · evidentiary value · written document · unexplained investments · income tax

Also reported as

195 Taxmann 273

Sections most often in play

Section 132Section 292CSection 115BBESection 143(3)Section 153ASection 69BSection 69CSection 131(1A)

Issues it is cited on

section 158bfasection 271aaatransferee companysection 153(a)section 91protective assessmentsection 158bcsection 292csection 158bbsection 131(1a)indexed cost of acquisitionsection 38

Judgments citing Paramjit Singh v. ITO

DCIT, CENTRAL CIRCLE-6, THIRD FLOOR vs. RAMA SHANKAR KHEMKA, GANESH BAZAR

In the result, the appeal filed by the revenue and CO filed by the assessee are dismissed

ITA 1005/DEL/2024[2020-21]Status: DisposedITAT Delhi06 Feb 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmandcit Vs. Payal Khemka Central Circle- 6 67/85-2 Jhun Bhawan, Natimalivaranashi Delhi Uttar Pradesh 221001 (Pan: Adtpj2728A) Dcit Vs. Pmk Impex Pvt. Ltd. Central Circle- 6 1 Tolstoy Marg, Connaught Place, Delhi New Delhi, Delhi 110001

For Appellant: Sh. Gautam Jain AdvFor Respondent: Sh. Jitender Singh, CIT DR
Section 132Section 132(4)

…p REGISTRED SALE DEED NO ADDITIONCAN BE MADE U/S 69 OF THE ACT: It is will settled law that sale deed cannot be disregarded as has been held in the following judgments: 1) 262 ITR 354 (Ker) CIT vs. K.C.Agnes and Ors (extracted at page 316 of Paper Book) ii) 323 ITR 588 (P&H) Paramjit Singh vs. ITO (extracted at page 316 of Paper Book) iii) 316 ITR 46 (Del) CIT vs. Shankutla Devi (extracted at page 317 of Paper Book) iv) 52 SOT 62 (Chd) Rajdeep Builders vs. Asstt. CIT vi) 250 ITR 484 (P&H) CIT vs. Satinder Kumar vii) 323 ITR 510 (P&H) CIT vs. Chandni Bhuchar viii) 49 SOT 732 (Chd) Subash Chand vs. Asstt. CI…

DCIT, CENTRAL CIRCLE-6, THIRD FLOOR vs. RAJESH RANI KHEMKA , GANESH BAZAR

In the result, the appeal filed by the revenue and CO filed by the assessee are dismissed

ITA 1004/DEL/2024[2020-21]Status: DisposedITAT Delhi06 Feb 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmandcit Vs. Payal Khemka Central Circle- 6 67/85-2 Jhun Bhawan, Natimalivaranashi Delhi Uttar Pradesh 221001 (Pan: Adtpj2728A) Dcit Vs. Pmk Impex Pvt. Ltd. Central Circle- 6 1 Tolstoy Marg, Connaught Place, Delhi New Delhi, Delhi 110001

For Appellant: Sh. Gautam Jain AdvFor Respondent: Sh. Jitender Singh, CIT DR
Section 132Section 132(4)

…p REGISTRED SALE DEED NO ADDITIONCAN BE MADE U/S 69 OF THE ACT: It is will settled law that sale deed cannot be disregarded as has been held in the following judgments: 1) 262 ITR 354 (Ker) CIT vs. K.C.Agnes and Ors (extracted at page 316 of Paper Book) ii) 323 ITR 588 (P&H) Paramjit Singh vs. ITO (extracted at page 316 of Paper Book) iii) 316 ITR 46 (Del) CIT vs. Shankutla Devi (extracted at page 317 of Paper Book) iv) 52 SOT 62 (Chd) Rajdeep Builders vs. Asstt. CIT vi) 250 ITR 484 (P&H) CIT vs. Satinder Kumar vii) 323 ITR 510 (P&H) CIT vs. Chandni Bhuchar viii) 49 SOT 732 (Chd) Subash Chand vs. Asstt. CI…

DCIT, CENTRAL CIRCLE-6, INCOME TAX DEPARTMENT vs. PAYAL KHEMKA , K

In the result, the appeal filed by the revenue and CO filed by the assessee are dismissed

ITA 1000/DEL/2024[2020-21]Status: DisposedITAT Delhi06 Feb 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmandcit Vs. Payal Khemka Central Circle- 6 67/85-2 Jhun Bhawan, Natimalivaranashi Delhi Uttar Pradesh 221001 (Pan: Adtpj2728A) Dcit Vs. Pmk Impex Pvt. Ltd. Central Circle- 6 1 Tolstoy Marg, Connaught Place, Delhi New Delhi, Delhi 110001

For Appellant: Sh. Gautam Jain AdvFor Respondent: Sh. Jitender Singh, CIT DR
Section 132Section 132(4)

…p REGISTRED SALE DEED NO ADDITIONCAN BE MADE U/S 69 OF THE ACT: It is will settled law that sale deed cannot be disregarded as has been held in the following judgments: 1) 262 ITR 354 (Ker) CIT vs. K.C.Agnes and Ors (extracted at page 316 of Paper Book) ii) 323 ITR 588 (P&H) Paramjit Singh vs. ITO (extracted at page 316 of Paper Book) iii) 316 ITR 46 (Del) CIT vs. Shankutla Devi (extracted at page 317 of Paper Book) iv) 52 SOT 62 (Chd) Rajdeep Builders vs. Asstt. CIT vi) 250 ITR 484 (P&H) CIT vs. Satinder Kumar vii) 323 ITR 510 (P&H) CIT vs. Chandni Bhuchar viii) 49 SOT 732 (Chd) Subash Chand vs. Asstt. CI…

PREM SINGH RAJA ,CHAMBA vs. PRINCIPLE COMMISSIONER OF INCOME TAX -1, CHANDIGARH

In the result, both the above appeals filed by the assessee are allowed

ITA 423/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh04 Jun 2025AY 2015-16

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Ajay Jain, CA and Shri Lovesh Bansal, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR (Virtual Mode)
Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी लिलत कुमार, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No. 423/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2015-16 Prem Singh Raja बनाम The Pr. CIT-1 The Chamba Palace, Chandigarh Himachal Pradesh-176310 "ायी लेखा सं./PAN NO: AAMPR8876P अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 359/Chd/ 2022 िनधा"रण वष" / Assessment Year : 2017-18 Prem Singh Raja बनाम The Pr. CIT-1 The C…

SH. PREM SINGH RAJA,CHAMBA vs. PR. C.I.T. -1, CHANDIGARH

In the result, both the above appeals filed by the assessee are allowed

ITA 359/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh04 Jun 2025AY 2017-18

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Ajay Jain, CA and Shri Lovesh Bansal, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR (Virtual Mode)
Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी लिलत कुमार, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No. 423/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2015-16 Prem Singh Raja बनाम The Pr. CIT-1 The Chamba Palace, Chandigarh Himachal Pradesh-176310 "ायी लेखा सं./PAN NO: AAMPR8876P अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 359/Chd/ 2022 िनधा"रण वष" / Assessment Year : 2017-18 Prem Singh Raja बनाम The Pr. CIT-1 The C…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-03, DELHI, DELHI vs. BRIJ GOPAL CONSTRUCTION COMPANY PVT. LTD, DELHI

In the result, all the appeals filed by the Revenue in ITA Nos

ITA 2753/DEL/2023[2018-19]Status: DisposedITAT Delhi04 Sept 2024AY 2018-19

Bench: Shri Saktijit Dey & Shri S.Rifaur Rahman

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Nimisha Singh, CIT DR
Section 132Section 139Section 143(3)Section 153ASection 68Section 69C

…nless there were circumstances to ignore the same. In the above view of the matter, the questions were answered in favour of the assessee and against the revenue." 38. The Hon'ble Punjab and Haryana High Court in the case of Paramjit Singh vs. ITO reported in 323 ITR 588 (P&H) held as under : "Whether in view of settled principle that no oral evidence is admissible once documents contain all terms and conditions, sale consideration disclosed in sale deed in instant case was to be accepted and no oral evidence could have been adduced to contradict such sale consideration - Held, yes - Whether, thus, view taken by…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-03, DELHI, DELHI vs. BRIJ GOPAL CONSTRUCTION COMPANY PVT. LTD,, DELHI

In the result, all the appeals filed by the Revenue in ITA Nos

ITA 2752/DEL/2023[2016-17]Status: DisposedITAT Delhi04 Sept 2024AY 2016-17

Bench: Shri Saktijit Dey & Shri S.Rifaur Rahman

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Nimisha Singh, CIT DR
Section 132Section 139Section 143(3)Section 153ASection 68Section 69C

…nless there were circumstances to ignore the same. In the above view of the matter, the questions were answered in favour of the assessee and against the revenue." 38. The Hon'ble Punjab and Haryana High Court in the case of Paramjit Singh vs. ITO reported in 323 ITR 588 (P&H) held as under : "Whether in view of settled principle that no oral evidence is admissible once documents contain all terms and conditions, sale consideration disclosed in sale deed in instant case was to be accepted and no oral evidence could have been adduced to contradict such sale consideration - Held, yes - Whether, thus, view taken by…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-03, DELHI, DELHI vs. BRIJ GOPAL CONSTRUCTION COMPANY PVT. LTD, DELHI

In the result, all the appeals filed by the Revenue in ITA Nos

ITA 2751/DEL/2023[2014-15]Status: DisposedITAT Delhi04 Sept 2024AY 2014-15

Bench: Shri Saktijit Dey & Shri S.Rifaur Rahman

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Nimisha Singh, CIT DR
Section 132Section 139Section 143(3)Section 153ASection 68Section 69C

…nless there were circumstances to ignore the same. In the above view of the matter, the questions were answered in favour of the assessee and against the revenue." 38. The Hon'ble Punjab and Haryana High Court in the case of Paramjit Singh vs. ITO reported in 323 ITR 588 (P&H) held as under : "Whether in view of settled principle that no oral evidence is admissible once documents contain all terms and conditions, sale consideration disclosed in sale deed in instant case was to be accepted and no oral evidence could have been adduced to contradict such sale consideration - Held, yes - Whether, thus, view taken by…

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. BRIJ GOPAL CONSTRUCTION COPANY PVT LTD, DELHI

In the result, all the appeals filed by the Revenue in ITA Nos

ITA 2473/DEL/2023[2013-14]Status: DisposedITAT Delhi04 Sept 2024AY 2013-14

Bench: Shri Saktijit Dey & Shri S.Rifaur Rahman

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Nimisha Singh, CIT DR
Section 132Section 139Section 143(3)Section 153ASection 68Section 69C

…nless there were circumstances to ignore the same. In the above view of the matter, the questions were answered in favour of the assessee and against the revenue." 38. The Hon'ble Punjab and Haryana High Court in the case of Paramjit Singh vs. ITO reported in 323 ITR 588 (P&H) held as under : "Whether in view of settled principle that no oral evidence is admissible once documents contain all terms and conditions, sale consideration disclosed in sale deed in instant case was to be accepted and no oral evidence could have been adduced to contradict such sale consideration - Held, yes - Whether, thus, view taken by…

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. BRIJ GOPAL CONSTRUCTION COMPANY PRIVATE LIMITED, DELHI

In the result, all the appeals filed by the Revenue in ITA Nos

ITA 2472/DEL/2023[2012-13]Status: DisposedITAT Delhi04 Sept 2024AY 2012-13

Bench: Shri Saktijit Dey & Shri S.Rifaur Rahman

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Nimisha Singh, CIT DR
Section 132Section 139Section 143(3)Section 153ASection 68Section 69C

…nless there were circumstances to ignore the same. In the above view of the matter, the questions were answered in favour of the assessee and against the revenue." 38. The Hon'ble Punjab and Haryana High Court in the case of Paramjit Singh vs. ITO reported in 323 ITR 588 (P&H) held as under : "Whether in view of settled principle that no oral evidence is admissible once documents contain all terms and conditions, sale consideration disclosed in sale deed in instant case was to be accepted and no oral evidence could have been adduced to contradict such sale consideration - Held, yes - Whether, thus, view taken by…

BRIJ GOPAL CONSTRUCTION COMPANY (P) LTD.,NEW DELHI vs. DCIT CENTRAL CIRCLE-3, NEW DELHI

In the result, all the appeals filed by the Revenue in ITA Nos

ITA 2324/DEL/2023[2020-21]Status: DisposedITAT Delhi04 Sept 2024AY 2020-21

Bench: Shri Saktijit Dey & Shri S.Rifaur Rahman

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Nimisha Singh, CIT DR
Section 132Section 139Section 143(3)Section 153ASection 68Section 69C

…nless there were circumstances to ignore the same. In the above view of the matter, the questions were answered in favour of the assessee and against the revenue." 38. The Hon'ble Punjab and Haryana High Court in the case of Paramjit Singh vs. ITO reported in 323 ITR 588 (P&H) held as under : "Whether in view of settled principle that no oral evidence is admissible once documents contain all terms and conditions, sale consideration disclosed in sale deed in instant case was to be accepted and no oral evidence could have been adduced to contradict such sale consideration - Held, yes - Whether, thus, view taken by…

BRIJ GOPAL CONSTRUCTION COMPANY (P) LTD.,NEW DELHI vs. DCIT CENTRAL CIRCLE -3, NEW DELHI

In the result, all the appeals filed by the Revenue in ITA Nos

ITA 2323/DEL/2023[2019-20]Status: DisposedITAT Delhi04 Sept 2024AY 2019-20

Bench: Shri Saktijit Dey & Shri S.Rifaur Rahman

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Nimisha Singh, CIT DR
Section 132Section 139Section 143(3)Section 153ASection 68Section 69C

…nless there were circumstances to ignore the same. In the above view of the matter, the questions were answered in favour of the assessee and against the revenue." 38. The Hon'ble Punjab and Haryana High Court in the case of Paramjit Singh vs. ITO reported in 323 ITR 588 (P&H) held as under : "Whether in view of settled principle that no oral evidence is admissible once documents contain all terms and conditions, sale consideration disclosed in sale deed in instant case was to be accepted and no oral evidence could have been adduced to contradict such sale consideration - Held, yes - Whether, thus, view taken by…

BRIJ GOPAL CONSTRUCTION COMPANY (P) LTD.,NEW DELHI vs. DCIT CENTRAL CIRCLE-3, NEW DELHI

In the result, all the appeals filed by the Revenue in ITA Nos

ITA 2322/DEL/2023[2018-19]Status: DisposedITAT Delhi04 Sept 2024AY 2018-19

Bench: Shri Saktijit Dey & Shri S.Rifaur Rahman

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Nimisha Singh, CIT DR
Section 132Section 139Section 143(3)Section 153ASection 68Section 69C

…nless there were circumstances to ignore the same. In the above view of the matter, the questions were answered in favour of the assessee and against the revenue." 38. The Hon'ble Punjab and Haryana High Court in the case of Paramjit Singh vs. ITO reported in 323 ITR 588 (P&H) held as under : "Whether in view of settled principle that no oral evidence is admissible once documents contain all terms and conditions, sale consideration disclosed in sale deed in instant case was to be accepted and no oral evidence could have been adduced to contradict such sale consideration - Held, yes - Whether, thus, view taken by…

BRIJ GOPAL CONSTRUCTION COMPANY (P) LTD.,NEW DELHI vs. DCIT CENTRAL CIRCLE-3, NEW DELHI

In the result, all the appeals filed by the Revenue in ITA Nos

ITA 2321/DEL/2023[2014-15]Status: DisposedITAT Delhi04 Sept 2024AY 2014-15

Bench: Shri Saktijit Dey & Shri S.Rifaur Rahman

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Nimisha Singh, CIT DR
Section 132Section 139Section 143(3)Section 153ASection 68Section 69C

…nless there were circumstances to ignore the same. In the above view of the matter, the questions were answered in favour of the assessee and against the revenue." 38. The Hon'ble Punjab and Haryana High Court in the case of Paramjit Singh vs. ITO reported in 323 ITR 588 (P&H) held as under : "Whether in view of settled principle that no oral evidence is admissible once documents contain all terms and conditions, sale consideration disclosed in sale deed in instant case was to be accepted and no oral evidence could have been adduced to contradict such sale consideration - Held, yes - Whether, thus, view taken by…

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

ITA 218/AHD/2020[2011-12]Status: DisposedITAT Ahmedabad31 Jul 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

…ale deed. Before adverting to the kind of material possessed by the AO to refute terms of contract translated in those registered sale deed, we would like to refer to the judgment of Hon’ble Punjab and Haryana High Court in the case of Paramjit Singh Vs. ITO, 323 ITR 588 (P&H) in which on the strength of sections 91 and 92 of Evidence Act, the Hon’ble Court has held that when terms of contracts, grants or other dispositions of property have been reduced to the form of documents, then no evidence is permissible to be given in proof of any such terms of such grants or deposition of the property except the documents…

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

ITA 217/AHD/2020[2011-12]Status: DisposedITAT Ahmedabad31 Jul 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

…ale deed. Before adverting to the kind of material possessed by the AO to refute terms of contract translated in those registered sale deed, we would like to refer to the judgment of Hon’ble Punjab and Haryana High Court in the case of Paramjit Singh Vs. ITO, 323 ITR 588 (P&H) in which on the strength of sections 91 and 92 of Evidence Act, the Hon’ble Court has held that when terms of contracts, grants or other dispositions of property have been reduced to the form of documents, then no evidence is permissible to be given in proof of any such terms of such grants or deposition of the property except the documents…

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

ITA 216/AHD/2020[2010-11]Status: DisposedITAT Ahmedabad31 Jul 2024AY 2010-11

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

…ale deed. Before adverting to the kind of material possessed by the AO to refute terms of contract translated in those registered sale deed, we would like to refer to the judgment of Hon’ble Punjab and Haryana High Court in the case of Paramjit Singh Vs. ITO, 323 ITR 588 (P&H) in which on the strength of sections 91 and 92 of Evidence Act, the Hon’ble Court has held that when terms of contracts, grants or other dispositions of property have been reduced to the form of documents, then no evidence is permissible to be given in proof of any such terms of such grants or deposition of the property except the documents…

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

ITA 215/AHD/2020[2009-10]Status: DisposedITAT Ahmedabad31 Jul 2024AY 2009-10

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

…ale deed. Before adverting to the kind of material possessed by the AO to refute terms of contract translated in those registered sale deed, we would like to refer to the judgment of Hon’ble Punjab and Haryana High Court in the case of Paramjit Singh Vs. ITO, 323 ITR 588 (P&H) in which on the strength of sections 91 and 92 of Evidence Act, the Hon’ble Court has held that when terms of contracts, grants or other dispositions of property have been reduced to the form of documents, then no evidence is permissible to be given in proof of any such terms of such grants or deposition of the property except the documents…

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

ITA 214/AHD/2020[2008-09]Status: DisposedITAT Ahmedabad31 Jul 2024AY 2008-09

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

…ale deed. Before adverting to the kind of material possessed by the AO to refute terms of contract translated in those registered sale deed, we would like to refer to the judgment of Hon’ble Punjab and Haryana High Court in the case of Paramjit Singh Vs. ITO, 323 ITR 588 (P&H) in which on the strength of sections 91 and 92 of Evidence Act, the Hon’ble Court has held that when terms of contracts, grants or other dispositions of property have been reduced to the form of documents, then no evidence is permissible to be given in proof of any such terms of such grants or deposition of the property except the documents…

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

ITA 213/AHD/2020[2007-08]Status: DisposedITAT Ahmedabad31 Jul 2024AY 2007-08

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

…ale deed. Before adverting to the kind of material possessed by the AO to refute terms of contract translated in those registered sale deed, we would like to refer to the judgment of Hon’ble Punjab and Haryana High Court in the case of Paramjit Singh Vs. ITO, 323 ITR 588 (P&H) in which on the strength of sections 91 and 92 of Evidence Act, the Hon’ble Court has held that when terms of contracts, grants or other dispositions of property have been reduced to the form of documents, then no evidence is permissible to be given in proof of any such terms of such grants or deposition of the property except the documents…

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