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

Authorities Must Avoid Coercion in Confessions During Section 153A Searches; Confessions Without Evidence Hold No Value.

March 12, 2022

Case Laws Income Tax AT

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 ...

Authorities Must Avoid Coercion in Confessions During Section 153A Searches; Confessions Without Evidence Hold No Value.

March 12, 2022

Case Laws Income Tax AT

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