Vikas Sharma Alias Moni And Another vs State Of U.P. And Others on 22
Rajesh Saini And Another vs State Of U.P. on 22 January, 2016
Author: Vijay
Board where assessees
have claimed that they have been forced to confess undisclosed
income during the course of the search and seizure and survey
operation ... shows is that
the Income-tax Officers should not try to force a confession from
an assessee. However, if an assessee voluntarily makes a
surrender
income during the course of survey to avoid menace of
obtaining force confessions. Reliance was placed on the decision in the
case of DCIT
Police Station
and the petitioner and the police are
forcefully trying to recover money from the
deceased. It is the case of the petitioner that ... alleged that the deceased was also
severally beaten in order to forcefully confess
and to forcefully give money at Bedipara Police
chowky, because of which
never been put on T.I. parade and only on force confession,
petitioner has been made accused.
In view of the facts and circumstances particularly
Board
where assessee's have claimed that
they have forced to confess the
undisclosed income during the course
of the search and seizure
corroborative material on record is devoid any
merits." We also find force in the assessee's counsel contention that in view ... Board where assessees
have claimed that they have been forced to confess the undisclosed
income during the course of the search & seizure and survey
from other Air Force Station. The reply affidavit
unambiguously denied the plea of the respondent that he was forced to give
confession. On the other ... respondent in the
writ petition, that he was forced to give his confession. The same reads
thus:-
“28. That the statement made in paragraph
said circular is reproduced below for your ready reference:
"Confession of additional income during the course of search and seizure
and survey operation.
Instruction ... Board where assessees have
claimed that they have been forced to confess the undisclosed income
during the course of the search & seizure and survey