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TMI BlogEvidentiary Value of Statements Recorded During Income Tax Surveys: A Judicial AnalysisX X X X Extracts X X X X X X X X Extracts X X X X ..... by the Income Tax Appellate Tribunal (ITAT) that delved into the evidentiary value of statements recorded during a survey operation u/s 133A of the Income Tax Act, 1961 . The judgement clarifies the distinction between statements recorded during a survey and those recorded during a search operation u/s 132(4) of the Act, and the implications of this distinction on the admissibility of such stateme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ine any person on oath during a search and seizure operation, and any statement made during such examination can be used as evidence in subsequent proceedings under the Act. However, Section 133A does not mention the recording of statements on oath. u/s 133A(3)(iii), the Income Tax Authority can only record the statement of any person which may be useful for, or relevant to, any proceeding under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 18th December 2014, emphasizing that statements should not be recorded during search/seizure/other proceedings under undue pressure or coercion. Analysis and Decision by the Court Based on the above discussions, the ITAT held that it would be wrong for the Revenue to characterize a statement made during a survey u/s 133A as incriminating material that could be used for making additions in all a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... themselves and cannot be solely relied upon for making additions or assessments. Comprehensive Summary The ITAT's judgement clarified the distinction between statements recorded during a survey u/s 133A and those recorded during a search operation u/s 132(4) of the Income Tax Act, 1961. The court held that statements recorded during a survey u/s 133A do not have the same evidentiary value as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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