AFFIDAVIT – How far reliable ?
Affidavit need not always be accepted as correct
Sri Krishna Vs CIT (All) 142 ITR 618
Affidavit says "notice send by registered post on 31.8.88"- Not denied in rejoinder affidavit –Fact of issuing notice accepted eventhough no evidence was produced.
Arjun Singh & Anr. Vs ADIT & Ors. (MP) 246 ITR 363
