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M Udaya Sree, Kodad, Kodad vs Ito, Suryapet, Nalgonda on 30 August, 2017 cites

Commissioner Of Income Tax vs S.M. Aggarwal on 28 March, 2007

9. Similarly, in the case of CIT vs. S.M Aggarwal reported in 293 ITR 43 (Del.) it was held "that the statement made by the assessee's daughter could not be said to be relevant or admissible evidence against the assessee, since the assessee was not given any opportunity to cross-examine her and even from the statement, no conclusion could be drawn that the entries made on the relevant page belonged to the assessee and represented his undisclosed income. It was also an admitted fact that the statement of the assessee was not recorded at any stage during the assessment proceedings. The only person competent to give evidence on the truthfulness of the contents of the document is the writer thereof. So, unless and until the contents of the documents are proved against a person, the possession of the document or handwriting of that person on such document by itself could not prove the contents of the documents"
Delhi High Court Cites 4 - Cited by 24 - V B Gupta - Full Document
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