Held by Punjab and Haryana High Court in Chhat Mull Aggarwal 116 ITR 694, where assessee earlier accepted addition of Rs.15000 to the cost of construction and AO added it to the income of year. Later assessee stated that cost which he agreed pertains to later period. Appeal allowed by AAC. Held by ITAT that without rectification application before AAC explaining the circumstances which led the assessee to give consent to application the appeal before AAC was incompetent Held by High Court that where admission of assessee is wrongly recorded under assessment order, it is open for assessee to file rectification or to avail remedy of appeal. Assessee even need not file an affidant where there are sufficient circumstances on file to come to conclusion that admission made by assessee was not binding on him.- Quoted in (Para 13 of Deep Kukreti)