Ashok Goel , Ludhiana vs Assessee on 19 May, 2016
Recently, Division Bench of this Tribunal in
the case of Shri Subhash Chander Goel Vs. ITO,
Chandigarh in ITA No.282/Chd/2014 relating to
assessment year 2006-07 held that statement recorded by
the police officer under section 161 of CrPc, 1983 is
neither given on oath, nor it is tested by cross
examination and, therefore, such a statement cannot be
treated as substantive evidence to reopen the assessment
proceedings. In the instant case, the Assessing Officer
had not examined and corroborated the information
received from DDIT (Investigation)-III, Ludhiana before
recording his satisfaction of the escaped income and
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initiating the re-assessment proceedings. In my opinion,
the Assessing Officer has thus acted on the basis of
suspicion and he has also not applied his mind before
recording the reasons for reopening of the assessment.
Thus in my considered opinion, the statement made by
Ms.Sarika Jain under section 161 of CrPc cannot be
treated as relevant material for reopening proceedings
under section 147 of the Act.