Assessment u/s 153A - While recording the statement during the ...

Case Laws Income Tax

March 12, 2022

Assessment u/s 153A - While recording the statement during the course of search and seizure and survey operations, no attempt should be made to obtain confession as to the undisclosed income. The Board has again issued a Circular dated 18th December, 2014 and advised the Taxing Authorities to avoid obtaining admission of undisclosed income under coercion/undue influences. Thus in the absence of any incriminating material found during the course of search and seizure action, the confession as recorded during the course of search and seizure action has no evidentiary value. - AT

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Assessment u/s 153A - While recording the statement during the ...

Case Laws Income Tax

March 12, 2022

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SIB MANAGEMENT SYSTEM for search and seizure operations under GST

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