VISHAMBAR NATH Vs. DEPUTY DIRECTOR CONSOLIDATION VARANASI

JUDGEMENT

(1.) A learned single judge of this court has referred this writ petition to a Division Bench because he felt unable to agree with the view taken by another Hon'ble single judge in Civil Misc. Writ Petition No. 4266 of 1963 [Raghubir Saran v. O.P. Jain [1969] 73 ITR 482 (All)] decided on 12th July, 1968.

(2.) THE relevant facts lie in a very short compass. During consolidation operations the petitioners' case was that the properties in dispute were joint Hindu family properties in which the petitioners had also a share. THE respondents, however, took up the case that the properties were their separate assets. In support of their case the petitioners filed certified copy of a return filed on behalf of the Hindu joint family as also a certified copy of the statement of Ram Jag, respondent No. 7, made in the course of certain income-tax proceedings. Ram Jag took an objection to the admissi-bility of these documents. He relied on Section 54 of the Indian Income-tax Act, 1922.

(3.) IT is thus clear that Section 54 of the Income-tax Act has no relevance to the admissibility of a document produced by an assessee or by his repre-sentative-in-interest. Such documents are admissible in evidence. Since they are admissible in evidence they can as well be used for purposes of cross-examination.