https://www.taxtmi.com/caselaws?id=293027 The court dismissed the revenue's appeal challenging the Tribunal's decision to allow the respondent's revised return based on a letter dated 25.01.1995. The court held that the letter was not admissible as evidence under the Income Tax Act and Indian Evidence Act, emphasizing the importance of considering the revised return for assessment purposes. The court highlighted that the letter did not constitute a formal return and was conditional, thus rejecting the revenue's argument based on Sections 28 and 58 of the Indian Evidence Act. en-us Thu, 31 Jan 2008 00:00:00 +0530 Tue, 19 Jan 2021 17:35:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293027 The court dismissed the revenue's appeal challenging the Tribunal's decision to allow the respondent's revised return based on a letter dated 25.01.1995. The court held that the letter was not admissible as evidence under the Income Tax Act and Indian Evidence Act, emphasizing the importance of considering the revised return for assessment purposes. The court highlighted that the letter did not constitute a formal return and was conditional, thus rejecting the revenue's argument based on Sections 28 and 58 of the Indian Evidence Act. Case-Laws Income Tax Thu, 31 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293027