September
2008 to manipulate the books of accounts to have the forced
confession/admission by way of surrender of income to the tune ... night of 19/20-09-2008 to
suit the forced confession from the partner of the assessee. It was submitted
that survey started
prevalence of the practice amongst the search parties to obtain forced confession of undisclosed income from the assessee. The proposition is well-settled that
that unless a retracted
ITA Nos. 4964 to 4966/Del/2012 14
confession is corroborated in material particulars it is not prudent to base ... Board where assessee
have claimed that they have been forced to confess the
undisclosed income during the course of search & seizure and
survey operations
fastened on the proprietor based on his statement does not have any force as duty has not been calculated only on the basis ... exact nature of offence. If they would have any grievance force and forceful confession, they would have taken up the matter with higher authorities
Namrata R. Peety,, Aurangabad vs Department Of Income Tax on 18 September, 2012
IN THE
Shri Vimal Chand Surana, Jaipur vs Deputy Commissioner Of Income Tax, ... on 30 May, 2019
come to its notice that in certain cases the assesses were forced to
confess undisclosed income in the course of the search & seizure ... asses see
‟s hav e claimed that they have been forced to confess the undisclosed
income during the course of the search & seizure
critical reference to the practice adopted by the Departmental Officers obtaining forced confession from the assessees during the course of search operations. The Finance Minister ... prevalence of the practice amongst the search parties to obtain forced confessions of undisclosed income from the assessees. The proposition is well established that admission
2003-IT (Inv. II) dated 10.03.2003 for not getting any forceful
confession for undisclosed income which was issued in follow-up of para
Board where
assessees have claimed that they have been forced to
confess the undisclosed income during the course of the
search & seizure and survey ... noticed the claims have been made by the
assessees about forced confession during the search and survey
operations.
(ii) The Board is of the view
