https://www.taxtmi.com/caselaws?id=35081 A self-incriminating note recorded by an assessee before surgery, when confronted in assessment proceedings and left unexplained, can be treated as an admission under the Evidence Act and relied on as substantive evidence. The High Court noted that the Tribunal was wrong to describe the note as a dying declaration because that concept applies to a statement made by a dead person about the cause of death. That misdescription did not affect the result, however, because the note remained a relevant admission supported by surrounding circumstances. The addition as unexplained income was sustained. en-us Mon, 24 Sep 2007 00:00:00 +0530 Mon, 02 Mar 2026 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35081 A self-incriminating note recorded by an assessee before surgery, when confronted in assessment proceedings and left unexplained, can be treated as an admission under the Evidence Act and relied on as substantive evidence. The High Court noted that the Tribunal was wrong to describe the note as a dying declaration because that concept applies to a statement made by a dead person about the cause of death. That misdescription did not affect the result, however, because the note remained a relevant admission supported by surrounding circumstances. The addition as unexplained income was sustained. Case-Laws Income Tax Mon, 24 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35081