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2014 (1) TMI 1489 - HC - Income TaxRetraction of admission / statement - at the time of assessment the assessee did not retract the aforesaid admission making voluntary disclosure - Held that:- We fail to understand from where the case of retraction has been discovered by the Commissioner of Income Tax (Appeals) when the appellant has not stated in the grounds of appeal before it that it has retracted. - there must be distinction between the admission and the evidence collected during the course of survey. Admission is a very important piece of evidence, unless it is explained or retracted - The assessee has not made any attempt to explain before the Commissioner of Income Tax (Appeals) suggesting not to accept the same - Instead of retracting the assessee called upon to act upon the same to pass assessment order and accordingly it was done and the tax was duly paid - The learned Tribunal has taken a correct decision that the same is without any factual basis and further unsupported by law - When a case is not made out before the Commissioner, the assesee should not have made out so to say his own case basing on a lawyer's argument - A lawyer cannot improve the case of the litigant on fact unlike in case of law - Such an act is without jurisdiction - Decided against assessee.
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