support the assessee had filed his affidavit
and the ld. AO has not rebutted the contents of the affidavit even he
examined to the person ... should not be taken in light and if there
is any wrong affidavit is given by any of the party or person the same
assessee's counsel Shri Rakesh Gupta has filed a wrong affidavit before the Tribunal and a stringent action needs to be taken against ... consider it unnecessary to delve deep whether there has really been wrong affidavit made by the assessee's counsel or that
Kath Brothers,Jaipur vs Acit, Central Circle-3, Jaipur, Jaipur on 28 April, 2025
vk
should
not be taken in light and if there is any wrong affidavit is given by any
of the party or person the same ... exclude the affidavits sworn before the Notaries for taking them on
record as an examination in chief. Thus, such affidavits sworn before
Notaries
cash from these two persons. Their affidavits are self-
servicing evidences in absence of corroborative evidences. Affidavits of
witness are stereo typed where even ... evidence, should not be taken
lightly and if there is any wrong affidavit is given by any of the party or
person the same
hand, the ld. AR of the assessee regretted for such a
wrong affidavit produced before the Tribunal and he tendered an
unconditional apology for such ... available on
record, the Bench noticed from the records that the wrong affidavit as to
the facts of the case were produced before the Bench
contends that the notice was served on the assessee and
wrong affidavit has been filed.
2.3 We have heard the rival contentions and perused
Renu Agarwal, Jaipur vs Acit, Jaipur on 14 February, 2017
vk;dj vihyh; vf/kdj
dated 02-03-2000 which remain undisputed by the AO. Even the
affidavit in this regard filed by the Ld. A/R before ... this
juncture the evidentiary value of affidavit cannot be denied unless the affidavit
is proved wrong/defective. It is also mandatory
ground that the same has been considered in wrong hands."
e) The content of the affidavit is reproduced as under:
"We, (1) Sumer ... this affidavit
hereby confirm that in future we will never challenge that the same has
been considered in wrong hands."
Thus, the claim
