| COURT: | Supreme Court |
| CORAM: | Amitava Roy J, Arun Mishra J |
| SECTION(S): | 132, 143(3), S. 34 of the Evidence Act |
| GENRE: | Domestic Tax |
| CATCH WORDS: | books of account, Evidence Act, Loose papers |
| COUNSEL: | Prashant Bhushan, Shanti Bhushan |
| DATE: | January 11, 2017 (Date of pronouncement) |
| DATE: | January 23, 2017 (Date of publication) |
| AY: | - |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 34 of the Evidence Act: Entries in loose papers/ sheets are irrelevant and inadmissible as evidence. Such loose papers are not “books of account” and the entries therein are not sufficient to charge a person with liability. Even if books of account are regularly kept in the ordinary course of business, the entries therein shall not alone be sufficient evidence to charge any person with liability. It is incumbent upon the person relying upon those entries to prove that they are in accordance with facts | |
Entries in books of account are not by themselves sufficient to charge any person with liability, the reason being that a man cannot be allowed to make evidence for himself by what he chooses to write in his own books behind the back of the parties. There must be independent evidence of the transaction to which the entries relate and in absence of such evidence no relief can be given to the party who relies upon such entries to support his claim against another
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