In Boney Kapoor and Ors. v. State of U.P. and Ors., the High Court of Allahabad has held that Complainant was not examined on oath as required under Section 200 of Cr. PC Settled legal position is that, affidavit could only be considered as piece of evidence when statute permit so. Nothing is mentioned in Sections 200 and 202 of Cr. PC to consider evidence filed in form of affidavit. If ratio laid down in case laws relied upon by applicants and language of Sections 200 and 202 Cr. PC are taken into consideration, it is aptly clear that, it is mandatory for complainant to examine himself on oath under Section 200 of Cr. PC. Thus, it can safely be held in this matter that, Magistrate while considering affidavit filed in support of complaint has committed gross illegality which resulted in miscarriage of justice.
The division Bench of the Delhi High Court in Pr.Commissioner of Wealth Tax vs. Raghu Hari Dalmia held that a valuation report made by a registered valuer once adopted shall be in effect for four assessment years unless an event has occurred whereby the value is increased or decreased. The High Court made it clear that the event of “search” under Section 132 of the Income Tax Act, 1961 cannot compel the assessee to undertake a fresh valuation.
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