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and survey operations and also warns the Assessing Officer not to attempt to obtain any confessional statement as to the undisclosed income, income, and any action contrary shall be viewed adversely. It also states that the Assessing Officer should rely upon the evidence and material gathered during the course of search. Here in the present case, the evidence is only agreement which reflects the purchase chase consideration at Rs. 2.40 crores and the recorded statement shows the sale consideration of 22 acres at Rs. 3,62,18.000. The third party statement and unsigned agreement cannot be acted upon. ...