https://www.taxtmi.com/caselaws?id=293337 A panchanama must faithfully record what the panchas actually saw and heard at the time of sampling. Where a printed form is prepared in advance with a predetermined narration and merely completed and signed during the process, it does not serve as an authentic memorandum of the events witnessed by the panchas. In that situation, the document loses evidentiary reliability and cannot be treated as a proper record of the sampling proceedings. en-us Mon, 10 Jul 1978 00:00:00 +0530 Fri, 05 Feb 2021 11:19:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293337 A panchanama must faithfully record what the panchas actually saw and heard at the time of sampling. Where a printed form is prepared in advance with a predetermined narration and merely completed and signed during the process, it does not serve as an authentic memorandum of the events witnessed by the panchas. In that situation, the document loses evidentiary reliability and cannot be treated as a proper record of the sampling proceedings. Case-Laws Indian Laws Mon, 10 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293337