https://www.taxtmi.com/caselaws?id=32693 A post-search letter sent by a partner, not recorded on oath during the search, could not be treated as a statement under section 132(4) of the Income-tax Act or as a binding admission against the assessee. Because the letter was only a conditional expression of intent to file a revised return and was not a prescribed return itself, the Assessing Officer could not reject the revised return solely on that basis. The assessment authority was required to examine the revised return independently on its merits, and the issue was decided in favour of the assessee. en-us Thu, 31 Jan 2008 00:00:00 +0530 Sat, 02 Jul 2016 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32693 A post-search letter sent by a partner, not recorded on oath during the search, could not be treated as a statement under section 132(4) of the Income-tax Act or as a binding admission against the assessee. Because the letter was only a conditional expression of intent to file a revised return and was not a prescribed return itself, the Assessing Officer could not reject the revised return solely on that basis. The assessment authority was required to examine the revised return independently on its merits, and the issue was decided in favour of the assessee. Case-Laws Income Tax Thu, 31 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32693