Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
Suppression of facts from the Court - In view of this conduct of petitioner, a sizable amount of precious time of court is being wasted. We deem it proper to observe that suppression of facts cannot be termed as ‘advocacy’. If a litigant discloses all the facts correctly and then able to convince the court, it can be treated as skill of advocacy. The litigation is neither a game of chess nor a hide and seek game but a search for truth and parties must place their cards on the table - it is deemed proper to dismiss this petition with exemplary cost. - HC
Suppression of facts from the Court - In view of this conduct of petitioner, a sizable amount of precious time of court is being wasted. We deem it proper to observe that suppression of facts cannot be termed as ‘advocacy’. If a litigant discloses all the facts correctly and then able to convince the court, it can be treated as skill of advocacy. The litigation is neither a game of chess nor a hide and seek game but a search for truth and parties must place their cards on the table - it is deemed proper to dismiss this petition with exemplary cost. - HC
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