State of U.P v. Nahar Singh (Dead) and Others

Principal Commissioner of Income Tax (Central) - 1 vs. M/S. Saket Apartment (P) Ltd

Appeal is allowed and judgment dated

Bench: The Learned Probate Court. Digitally Signed By:Sonia Thapliyal Signing Date:18.03.2025 19:42:52 Signature Not Verified

…d and Others Vs. State of Haryana; (2013) 14 SCC 420 Adverse inference cannot be drawn in relation to an aspect, without having given witness an opportunity to explain that aspect. 3. i) State of U.P. Vs. Nahar Singh (Dead) and Others; (1998) 3 SCC 561 Impact of no cross- examination of witness on a particular aspect. 4. i) Kishore Samrite Vs. State of Uttar Pradesh and Others.; (2013) 2 SCC 398 Person, not coming with clean hands, is not entitled to any relief. 5. i) Ravindra Nath Mukherjee and Another Vs. Panchanan Banerjee and Others; (1995) 4 SCC 459 Person close to maker…

Principal Commissioner of Income Tax, Delhi-8 vs. Star Realty Pvt. Ltd

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

…he statement of a witness you must give him opportunity to explain his statement by drawing his attention to that part of it which is objected to as untrue, otherwise you can not impeach his credit. In State of U.P. v. Nahar Singh (dead) and Ors., [1998] 3 SCC 561, a Bench of this Court (to which 1 was a party) stated the principle that Section 138 of the Evidence Act confers a valuable right to cross-examination a witness tendered in evidence by opposite party. The scope of that provision is enlarged by Section 146 of the Evidence Act by permitting a witness to be questioned, inter alia, to test his…