https://www.taxtmi.com/caselaws?id=385589 The court ruled in favor of the assessee regarding the power to examine on oath and the use of statements in assessments. However, it favored the revenue on the evidentiary value of such statements. The assessment in the case was not solely based on the sworn statement but also considered other evidence. As a result, the appeal was dismissed, and the Tribunal's findings were upheld. en-us Thu, 05 Sep 2019 00:00:00 +0530 Thu, 03 Oct 2019 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385589 The court ruled in favor of the assessee regarding the power to examine on oath and the use of statements in assessments. However, it favored the revenue on the evidentiary value of such statements. The assessment in the case was not solely based on the sworn statement but also considered other evidence. As a result, the appeal was dismissed, and the Tribunal's findings were upheld. Case-Laws Income Tax Thu, 05 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385589