Consumer Protection Act, 1986, Section 2(1),(e) -- Consumer Dispute - Professional services - Partnership firm consisting of 4 partners including the complainant hiring the services of the opponent as Tax Consultant and Financial Advisor - Complainant alleging that the opponent retained the important document of settlement/retirement of the complainant reflecting..........
Evidence Act, 1872, Section 34 -- Entry in books of account - Relevant only when it is shown that it is made in regular course of business - Entries in day book relating to income-tax returns are not admissible as evidence of consideration being passed under suit promissory note when it is not shown that entries in day-book are regularly made...........
Limitation Act, 1963, Section 17 -- Acknowledgment - Loan - Acknowledgment in Income Tax Returns - Income tax returns were produced - Were sent back and not exhibited - Lack of evidence as to whether Income tax Returns had been signed or not - Even the official of the Income Tax Department who produced the returns was not called upon to depose as to whether they had been..........
Limitation Act, 1963, Section 18 -- Income Tax Return, when not treated as acknowledgement - Returns produced in Court but not exhibited - Court left guessing whether Income Tax Returns signed or not - Official of Income Tax Department not produced to depose whether Income Tax Returns signed by any person duly authorised - Conditions for applicability of Section 18 not..........
Land Acquisition Act, 1894, Section 23(1) - - Compensation for loss of business - Correct indicia - Income-tax return for accounting year immediately preceding date of notification - Non-filing of income-tax returns of later years - Inference that same must not be showing any net profits or lesser net profits - Not correct...........
