Case Law Details
Case Name : ACIT Vs Ravi Agricultural Industries (ITAT Agra)
Related Assessment Year :
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RELEVANT PARAGRAPHS:
11. I have carefully considered the rival contentions and gone through the impugned orders. The Hon’ble Supreme Court in the case of Pullangode Rubber Produce Co. Ltd. v. State of Kerala (1973) 91 ITR 18 (SC) has clearly held that an admission by the assessee is not conclusive evidence and it is always open to the assessee who made the submission to show that it is incorrect. The assessee, in this case, has explained that nothing on th
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