Photocopy of any documents don’t have any evidentiary value & cannot be relied if it is not backed by other corroborative evidence: Delhi High Court

 

 

Many a time, addition is done by the income tax department on the basis of photocopy of the agreement or other documents without any other evidence to prove or justify the same.

There are various cases wherein the court have discussed the evidentiary value of such documents. Latest one is the judgement by Delhi High Court which has held that the photocopy of any documents don’t have any evidentiary value & cannot be relied on if it is not backed by other corroborative evidence.

Delhi High Court has held that an addition solely based on photocopy of alleged agreement to sell is completely unwarranted and unjustifiable.

In this case, the court observed that the entire foundation was laid on the basis of the photocopy of the alleged agreement to sell dated 5 March 2010. The original copy of the said document has not seen the light of the day.

 

The copy of the order is as under: