Income Addition Not Justified by Admissions in Section 133A Surveys; Lacks Evidentiary Value Without Oath Examination.

The addition cannot be sustained only on the basis of admission during the course of survey. - sec.133A does not empower IT authority to examine any person on oath, hence any such statement has no evidentiary value and any admission made during such statement cannot, by itself, be made the basis for addition. - AT .....

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