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
Shri Sanjay Jain, Bathinda vs Dcit, Cc-1, Ludhiana on 27 January, 2020
आयकर अपील
wrongly proceeded on a premise that Railway Protection
Force is like any other police wing and confession and statement
given to them are inadmissible. Failing ... been given, state that
before he reached, RPF enquiry had been completed and in his
presence, no confession has been given. However, he signed
named as an accused and in one case he was even forced to
confess to the crime and was made to sign on some blank
after information of spy he was arrested and police taken
his confession on force and no T.I.P. has been held though
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
2003-IT (Inv) dated
10/03/2003 regarding 'confession of additional income during the course
of search and seizure and survey operation' wherein ... Board where assessees
have claimed that they have been forced to confess the undisclosed
income during the course of the search & seizure and survey
Shri Maheshbhai Ramanbhai Prajapati, ... vs The Dcit, Central Circle-1(2), ... on 5 October, 2020
Shri Ravjibhai Gordhanbhai ... vs Dcit Central Circle-1(2), Ahmedabad on 5 October, 2020
-आयकर
Board where assessee
have claimed that they have been forced to confess the
undisclosed income during the course of search & seizure
and survey operations