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
confessions of undisclosed income from the assessees.
The proposition is well established that admission
degree methods
may again be employed against him to extract the forced confession.
Learned counsel thus prays to permit him to attend the interrogation
along
Board where assessees have
claimed that they have been forced to confess the undisclosed income
during the course of the search &seizure and survey ... Board where assessees have
claimed that they have been forced to confess the undisclosed income
during the course of the search &seizure and survey
2003 to submit that CBDT has
discouraged attempts to obtain forced confession of additional
income during the course of search and seizure and survey
operations
seizure and
survey operations, no attempt should be made to obtain confession as to the undisclosed
income. For the sake of convenience and clarity ... Board where assessees have claimed
that they have been forced to confess the undisclosed income during the course
of the search & seizure and survey
were in
between. The CBDT has issued instructions with regard to the
confession of additional income during the course of search and
seizure and survey ... Board where assessees have
claimed that they have been forced to confess the undisclosed income
during the course of the search & seizure and survey
this case must be that innocent persons
might well be convicted, confession being forced
from them which are false. In almost every case in
which
confession made by the appellant to the Assistant
Divisional Superintendent, Education on his guilt. The Supreme
Court would note that the said confession contained ... Assistant
Divisional Superintendent, Education and his party had forced
him to write the said confession. In such factual circumstances
the Supreme Court would observe
Board where assessees have claimed
that they have been forced to confess the undisclosed income during the course of
the search & seizure and survey ... confessions, if not based upon
credible evidence, are later retracted by the concerned assessees while filing
returns of income. In these circumstances, on confessions during
