{"id":103078,"date":"2008-09-08T00:00:00","date_gmt":"2008-09-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-vs-vijaysinh-on-8-september-2008"},"modified":"2018-01-03T09:59:10","modified_gmt":"2018-01-03T04:29:10","slug":"the-vs-vijaysinh-on-8-september-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-vs-vijaysinh-on-8-september-2008","title":{"rendered":"The vs Vijaysinh on 8 September, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">The vs Vijaysinh on 8 September, 2008<\/div>\n<div class=\"doc_author\">Author: D.A.Mehta,&amp;Nbsp;Honourable Mr.Justice Bankim.N.Mehta,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/545\/2008\t 3\/ 5\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 545 of 2008\n \n\n \n \n=========================================================\n\n\n \n\nTHE\nCOMMISSIONER OF INCOME TAX-I - Appellant(s)\n \n\nVersus\n \n\nVIJAYSINH\nR ZALA - Opponent(s)\n \n\n=========================================================\nAppearance : \nMR\nMANISH R BHATT for Appellant(s) : 1, \nNone for\nOpponent(s) :\n1, \n=========================================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE D.A.MEHTA\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE BANKIM.N.MEHTA\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 08\/09\/2008 \n\n \n\nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE D.A.MEHTA)<\/p>\n<p>1\tThe<br \/>\nAppellant-Revenue has proposed the following three questions :\n<\/p>\n<p>?S[A] Whether the Appellate<br \/>\nTribunal is right in law and on facts in confirming the order passed<br \/>\nby the CIT(A) in deleting the addition of Rs.5,03,090\/- made by the<br \/>\nAssessing Officer in respect of alleged agriculture income (sale of<br \/>\nflowers) treated as income from undisclosed sources?\n<\/p>\n<p>[B] Whether the Appellate<br \/>\nTribunal is right in law and on facts in confirming the order passed<br \/>\nby the CIT(A) in deleting the addition of Rs.3,10,500\/- made by the<br \/>\nAssessing Officer on account of agriculture income (sale of safad<br \/>\nmusali) treated as income from undisclosed income?\n<\/p>\n<p>[C] Whether the Appellate<br \/>\nTribunal is right in law and on facts in confirming the order passed<br \/>\nby the CIT(A) in not upholding the addition made by the Assessing<br \/>\nOfficer by invoking the provisions of Section 145, since the books of<br \/>\naccounts of the assessee was found to be unreliable???\n<\/p>\n<p>2.\tThe<br \/>\nlearned Standing Counsel appearing for the Appellant-Revenue does not<br \/>\npress proposed question No.3 hence the Court is required to examine<br \/>\nonly as to whether question Nos. 1 and 2 arise out of impugned order<br \/>\nof Tribunal dated 18.05.2007.\n<\/p>\n<p>3.\tThe<br \/>\nrespondent-assessee, an individual, returned net agricultural income<br \/>\nof Rs.4,19,242\/-. As against that the Assessing Officer determined<br \/>\nthe total income at a sum of Rs.8,13,590\/- comprised of two items :<br \/>\n[i] Rs.5,03,090\/- and [ii] Rs.3,10,500\/- by treating the same as<br \/>\nincome from undisclosed sources.  The learned Counsel  has reiterated<br \/>\nthe reasons which weighed with the Assessing Officer in doubting the<br \/>\ngenuineness of the sales made by the respondent assessee in relation<br \/>\nto the two items, the first one being sale of roses and the second<br \/>\none being sale of Safed Musli.\n<\/p>\n<p>4.\tAs<br \/>\ncan be seen from the record when the matter was carried in Appeal<br \/>\nbefore Commissioner (Appeals) by the respondent-assessee the Appeal<br \/>\nwas allowed by Commissioner (Appeals) by observing as under :\n<\/p>\n<p>?S6.3. I have carefully<br \/>\nperused the assessment order, submissions made and arguments of the<br \/>\nAR advanced on behalf of the  appellant. There is force in the<br \/>\narguments advanced and submissions made. The appellant has<br \/>\ndemonstrated the possession of agriculture  land, erection of<br \/>\ngreenhouse for  farming  of roses, cultivation of safed musali<br \/>\nthrough the government  revenue records, photographs and related<br \/>\ndocuments for expenditure towards agricultural operations and<br \/>\nvouchers for sale. The appellant has also furnished a few<br \/>\nconfirmation letters for sales. The para 3.5 of the assessment order<br \/>\nis indicative of confirmation for purchases of roses. Even one<br \/>\nflorist had confirmed the purchase roses from the appellant in his<br \/>\nself-deposition. The A.O.has considered the issues on subjective<br \/>\nconsideration.  It is settled law that the A.O. is not bound by<br \/>\ntechnical rule of evidence. The circumstantial evidences have to be<br \/>\nappreciated. The A.O. has proceeded on mere suspicion and on<br \/>\nirrelevant  consideration. There was no material evidence to suggest<br \/>\nearning of income from business or profession. The appellant was not<br \/>\nobliged to maintain books of account for agricultural  income and<br \/>\nthere was no application of section 145. On facts, the judicial<br \/>\npronouncements relied upon by the A.O. has no relevance.  Considering<br \/>\nthe totality of facts, I am of the considered view that  there was no<br \/>\njustification in invoking the provisions of section 145 and making<br \/>\nthe  additions of entire sale proceeds of roses and safed musali.<br \/>\nTherefore, the additions of Rs.5,03,090\/- and Rs.3,10,500\/- made by<br \/>\nthe A.O. as income from undisclosed sources are hereby delted. The<br \/>\nnet income of Rs.4,19,242\/- should be considered  as agriculture<br \/>\nincome. These grounds of appeal are thus allowed??.\n<\/p>\n<p>5.\tThis<br \/>\norder of Commissioner (Appeals) has been upheld by the Tribunal. As<br \/>\ncan be seen from  impugned order of the Tribunal, more particularly<br \/>\nparagraph No.4 of the order, the entire Appeal has been decided on<br \/>\nappreciation of facts and evidence on record, more particularly<br \/>\nevidence found at page Nos. 7 to 48 and 50 to 58A and other pages of<br \/>\nthe Paper-book filed before the Tribunal. There is nothing on record<br \/>\nto dislodge the said findings of fact recorded by the Tribunal upon<br \/>\nappreciation of evidence.\n<\/p>\n<p>6.\tIn<br \/>\nthe circumstances, no question of law, much less a substantial<br \/>\nquestion of law, as proposed or otherwise, can be said to arise out<br \/>\nof impugned order of Tribunal. The Appeal is accordingly dismissed.\n<\/p>\n<p>       Sd\/-\n<\/p>\n<p>                       Sd\/-<\/p>\n<pre>\n \n\n      \n   (D.A.Mehta,\nJ.)   \t  (B.N.Mehta, J.)\n \n\n \n\n\n \n\nM.M.BHATT\n\n    \n\n \n\t   \n      \n      \n\t    \n\t\t   \u00a0\u00a0\u00a0\n\t   \n      \n\t  \t    \n\t\t   Top\n\t   \n      \n\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court The vs Vijaysinh on 8 September, 2008 Author: D.A.Mehta,&amp;Nbsp;Honourable Mr.Justice Bankim.N.Mehta,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/545\/2008 3\/ 5 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 545 of 2008 ========================================================= THE COMMISSIONER OF INCOME TAX-I &#8211; Appellant(s) Versus VIJAYSINH R ZALA &#8211; Opponent(s) ========================================================= Appearance [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-103078","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The vs Vijaysinh on 8 September, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-vs-vijaysinh-on-8-september-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The vs Vijaysinh on 8 September, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/the-vs-vijaysinh-on-8-september-2008\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2008-09-07T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-01-03T04:29:10+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-vs-vijaysinh-on-8-september-2008#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-vs-vijaysinh-on-8-september-2008\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"The vs Vijaysinh on 8 September, 2008\",\"datePublished\":\"2008-09-07T18:30:00+00:00\",\"dateModified\":\"2018-01-03T04:29:10+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-vs-vijaysinh-on-8-september-2008\"},\"wordCount\":747,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Gujarat High Court\",\"High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-vs-vijaysinh-on-8-september-2008#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-vs-vijaysinh-on-8-september-2008\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-vs-vijaysinh-on-8-september-2008\",\"name\":\"The vs Vijaysinh on 8 September, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2008-09-07T18:30:00+00:00\",\"dateModified\":\"2018-01-03T04:29:10+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-vs-vijaysinh-on-8-september-2008#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-vs-vijaysinh-on-8-september-2008\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/the-vs-vijaysinh-on-8-september-2008#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"The vs Vijaysinh on 8 September, 2008\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"The vs Vijaysinh on 8 September, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/the-vs-vijaysinh-on-8-september-2008","og_locale":"en_US","og_type":"article","og_title":"The vs Vijaysinh on 8 September, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/the-vs-vijaysinh-on-8-september-2008","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2008-09-07T18:30:00+00:00","article_modified_time":"2018-01-03T04:29:10+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/the-vs-vijaysinh-on-8-september-2008#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/the-vs-vijaysinh-on-8-september-2008"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"The vs Vijaysinh on 8 September, 2008","datePublished":"2008-09-07T18:30:00+00:00","dateModified":"2018-01-03T04:29:10+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/the-vs-vijaysinh-on-8-september-2008"},"wordCount":747,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Gujarat High Court","High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/the-vs-vijaysinh-on-8-september-2008#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/the-vs-vijaysinh-on-8-september-2008","url":"https:\/\/www.legalindia.com\/judgments\/the-vs-vijaysinh-on-8-september-2008","name":"The vs Vijaysinh on 8 September, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2008-09-07T18:30:00+00:00","dateModified":"2018-01-03T04:29:10+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/the-vs-vijaysinh-on-8-september-2008#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/the-vs-vijaysinh-on-8-september-2008"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/the-vs-vijaysinh-on-8-september-2008#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"The vs Vijaysinh on 8 September, 2008"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/103078","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=103078"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/103078\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=103078"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=103078"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=103078"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}