SHRI SUBHASH KUMAR AAHI,SATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-SATNA, SATNA
In the result, the appeal is partly allowed
ITA 24/JAB/2019[2013-14]Status: DisposedITAT Jabalpur12 Dec 2025AY 2013-14
Bench: Shri Kul Bharatshri Nikhil Choudhary
For Respondent: Shri N.M. Prasad, Sr. DR 1
Section 143(3)Section 250
132(4) of the Act was not conclusive and could be retracted, but the gap between the statement and the retraction was one of the important points to be taken into account to decide whether the statement was given under mistaken belief of fact or law and in the case of retraction being given long after it was given
