https://www.taxtmi.com/caselaws?id=174809 The tribunal set aside the CIT(A)'s order and reinstated the Assessing Officer's decision, allowing the revenue's appeal and dismissing the assessee's appeal. The court found the statement made under section 132(4) to be admissible evidence, leading to the restoration of the addition initially made by the Assessing Officer. The decision was rendered on 06.05.2011. en-us Fri, 06 May 2011 00:00:00 +0530 Wed, 21 Oct 2015 12:11:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174809 The tribunal set aside the CIT(A)'s order and reinstated the Assessing Officer's decision, allowing the revenue's appeal and dismissing the assessee's appeal. The court found the statement made under section 132(4) to be admissible evidence, leading to the restoration of the addition initially made by the Assessing Officer. The decision was rendered on 06.05.2011. Case-Laws Income Tax Fri, 06 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174809