2 results for “house property”+ Section 164(1)clear
Sorted by relevance
In the result, the assessee succeeds
Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryita No.542(Asr)/2016 Assessment Year:2008-09
164 of the Code of Criminal Procedure. The evidentiary value of a retracted statement becomes diluted and it loses the strength, to stand on its own. Once the statement is 11 Sh. Didar Singh, Kapurthala vs. DCIT retracted, the assessing authority has to garner some support, to the statement for passing an order of assessment