2013 (3) TMI 560

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....N JJ. APPELLANT: BY ADVS. SRI. ANIL D. NAIR RESPONDENT: BY SENIOR COUNSEL FOR GOVT. OF INDIA (TAXES) SRI. P.K.R. MENON & STANDING COUNSEL FOR GOVT.OF INDIA (TAXES) SRI.JOSE K. JOSEPH.   JUDGMENT THOTTATHIL B.RADHAKRISHNAN, J: The only question argued before us in this appeal is as to whether the Tribunal was justified in rejecting the plea of the assessee regarding a statement ....

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.... statement under Section 132(4) and that the amount paid was actually given by their brothers as instructed by the father. 3. Now, adverting to paragraph 13 of the impugned order, it has been rightly noticed by the Tribunal that after the statements given under oath on 19.2.1996 and 29.2.1996, the assessee did not make any reference to those earlier statements even in his letter dated 13.2.1997....