Bombay H.C : The letter dated 15.01.1998 of the assessee addressed to the ADIT about the disclosure of Rs. 80 lakhs as income has no evidentiary value as stated under Section 132(4)
High Court Of Bombay CIT vs. Shankarlal Bhagwatiprasad Jalan Section 132(4), 260-A, 158BC(c) Asst. Year 1988-89 to 1998-1999 M. S. […]