Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. Nos. 67 & 68/Pat/2021 Assessment Years: 2013-14 & 2014-15 Acit, Central Circle-2, Patna Vs. M/S. A1-Karim Educational Trust Katihar Lane, Bailey Road, Khajpura Patna-800014 (Pan: Aaatm6309G) (Appellant) (Respondent) &
172 of Criminal Procedure Code 1973 indicates that case diary prepared by a Police Authority is simply the description of the affairs and at most it can be considered as indicative in nature but not in any case can be considered as admissible evidence. The case diary itself requires evidences upon which a conclusion has been arrived by the Police