Bald verification makes affidavit meaningless & valueless

Surinder Kaur Sethi Vs ACIT (ITAT Delhi) The assessee has tried to support the claim towards cost of improvement of Rs.1,80,000/- and Rs.2,00,000/- purportedly incurred in F.Y. 1982 and 1983 respectively by way of affidavit. On inquiry, from the bench, it was however admitted that other than affidavit, the assessee does not possess any other direct or indirect supporting evidence. The only case of the assessee is that the cost of improvement has taken place 35 years back and that too incurred by his brother, and therefore, the assessee is not in a position to corroborate the claim. The assesse...