coercion at the time of remand, rendering the allegation of
forced confession, prima facie, an afterthought.
13. It is well settled that at the stage
informed the Magistrate in the
Trial Court about such forced confession by taking out an application
in writing. He has informed about the forced confession ... appellant before the Trial
Court that he was forced to give the said confession. The present case
is not one where the accused retracted from
injury certificate. He
further submits that during investigating a forced
confession of the applicant was recorded, wherein he
has disclosed that he is involved
statement
recorded u/s.131(1A) on 11.03.2021, the assessee was forced to confess under
pressure that the entire jewellery belongs to the assessee ... seizure
at the time of elections, the authorized officer forced the assessee to confess
the same to be the unexplained income of the assessee. When
well as First Appellate Court have accepted the said
confessions on the premise that RPF authorities are not
Police Officers and confessional statement ... Even after accepting the legal position that
RPF officer is not a Police Officer and therefore,
confession recorded by him is not hit by Section
come that the CICL stated that he was assaulted and
was forced to confess. In the second statement, it has come that
he only throttled
cases of similar nature and in one such
instance, he had confessed his guilt in connection with Alauli
P.S. Sanha ... been falsely implicated in this
case. He was forced to confess his guilt. Impugned judgment
Patna High Court CR. APP (SJ) No.4646
caselaw
PB), wherein CBDT had warned the revenue officers
not to obtain confession to the undisclosed income,
rather concentrate on collection of evidence ... Board
where assessee have claimed that they have been
forced to confess the undisclosed income during the
course of the search & seizure and survey
caselaw
PB), wherein CBDT had warned the revenue officers
not to obtain confession to the undisclosed income,
rather concentrate on collection of evidence ... Board
where assessee have claimed that they have been
forced to confess the undisclosed income during the
course of the search & seizure and survey
Deputy Commissioner Of Income Tax ... vs Auxinite Suppliers Private Limited, ... on 2 April, 2026
IN