https://www.scconline.com/blog/post/2022/04/27/if-an-assessee-under-stress-of-investigation-signs-a-statement-admitting-tax-liability-and-makes-a-few-payments-can-it-lead-to-self-ascertainment-madras-high-court/
If an assessee under stress of investigation, signs a statement admitting tax liability and makes a few payments, can it lead to self-ascertainment? Madras HC explains