Signed document cannot be whimsically discarded; Don’t burden Taxpayer with unfair additions

2. When a document duly relied upon by one of the parties is allegedly signed by both parties, the fact that it is the only document which has been made available as an evidence cannot be whimsically discarded.

3. Best Evidence Rule – the admission of oral evidence be excluded for proving the contents of the document duly signed and excluded by the two parties except in cases where secondary evidence is allowed.

4. The best evidence rule does not demand the greatest amount of evidence which can possibly be given of any fact, but its aim and purpose is to prevent the introduction of any evidence other than the document itself duly signed by the two consenting parties.

5. Some assessee’s like the present assessee are not necessarily seasoned tax litigators. The assessee’s exposure to the nitty-gritty of tax litigation and the available legal expertise cannot be expected to be at par with the legal and tax administrative training of the Appellate Authority. The explanation which possibly could and should have been given at the first instance many a times has been seen to come at the Appellate stage.

6. The tax authority at least for semi-literate economically depressed agricultural land holders stand in the position of locus parentis as they may not be aware of the manipulative practices and being interested only in receiving the payment, for sale of their land may simply sign on the dotted line. In such transactions, it is the wily purchasers who would take advantage of honest seller who has deposited the entire Sale consideration including that received in cash in their banks.