Statement recorded during search cannot be deleted without proving the same to be incorrect

HIGH COURT OF DELHI Bhagirath Aggarwal versus Commissioner of Income-tax IT APPEAL NO. 28 OF 2012 JANUARY 22, 2013 JUDGMENT BadarDurrez Ahmed, J.  This is an appeal filed by the assessee being aggrieved by the order dated 6.5.2011 passed by the Income Tax Appellate Tribunal in ITA No. 2118/Del/2008 pertaining to the assessment year 2006-2007. The Tribunal had reversed the decision of the Commissioner, Income Tax (Appeals) and sustained the decision of the Assessing Officer in making an addition of Rs. 1.75 crores on the basis of statements made by the assessee under Section...