For making additions, FIR is contemporaneous evidence and the contents of the same cannot be ignored in the light of self-serving documents

DCIT Vs Mr Sanjeev R Kanwar (ITAT Mumbai)- For making additions, FIR is contemporaneous evidence and the contents of the same cannot be ignored in the light of self-serving documents. Human conduct and human probabilities are to be given weight age over the self generated evidences. The learned counsel for the assessee has cited the judgement of the Supreme Court in the case of George & Others Vs. State of Kerala & Another, cited supra to contend that FIR is not substantive evidence and cannot be relied upon and that it only requires the police officer to carry out  investigation. In ...