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2007 (9) TMI 273 - HC - Income TaxBlock Assessment – undisclosed assessment – additions based on NOTE – interpretation of paper note as a dying declaration - Section 17 to 23 of the 1872 - held that - It is well settled that admissions constitute best piece of evidence because admissions are self-harming statement made by the maker believing it to be based on truth. It is well known that no one will tell a lie especially harming ones’ own interest unless such a statement is true - in the present case the assessee has made a selfharming statement in a note just before his entry to an Operation Theatre for a surgery, titled as ‘Just in case’. The note has clearly stated that somebody called Tyagi has a cash entry of Rs. 4,11,000/-, who was to be told to withdraw that money from PFL and the family was to get the cash – addition made on the basis of such declaration upheld – however such declaration can not be held as dying declaration - even if the statement made by the assessee cannot be regarded as ‘dying declaration’, it has to be regarded as admission within meaning of Sections 17 and 18 of the 1872
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