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1 - 3 of 3 (0.27 seconds)Chain Sukh Rathi vs Commissioner Of Income Tax And Anr. on 9 September, 2003
5. On the contrary, the Ld D.R placed reliance on the order dated 19-3-2013
passed by the Co-ordinate bench of Tribunal in the case of Satish L Babladi in
ITA No.1732 & 2109/Mum/2010 and also the decision of Hon'ble High Court of
Rajasthan rendered in the case of Chain Sukh Rathi Vs. CIT (270 ITR 368) and
submitted that the proceedings initiated u/s 153A was valid and the AO was
justified in making the addition relating to the gift.
Vinod Solanki vs Union Of India & Anr on 18 December, 2008
In this regard, he placed reliance on the decision rendered
by Hon'ble Supreme Court in the case of Vinod Solanki Vs. Union of India
(2008)(16 SCC 537), wherein the Hon'ble Supreme Court has held that it is a
trite law that evidence brought on record by way of confession which stood
retracted must be substantially corroborated by other independent and cogent
evidence, which would lend adequate assurance to the court that it may seek to
rely thereupon. He submitted that the tax authorities have not brought on record
any material to support the confession made, however, the assessee has
brought on record many evidences to show that the confession was not correct.
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