with cogent evidences, except referring to the
bank footage or some confessional statements of others. When a credit
entry is made in the books ... give his factual statement/retract/make,, corrections to
his earlier statements recorded on 01st and 7th December, 2016, since
those statements are given under undue
also considered a
similar issue. In that case assessee made a confessional statement
during the course of search u/s.131 offering additional income ... following
decisions in the Written Submission given in relation to confessional
statement given by Bhawarlal Jain and Pravin Kumar Jain.
1) Reliance Corporation ITA 1069
paper. Secondly addition
cannot be made simply on the basis of confessional statement of the assessee.
Thirdly the entire addition is based ... material or on any enquiry but
solely on the confessional statement of the assessee. It is established position of
law that no addition
thereafter the Hon‟ble Gujarat High Court has held that
the confessional statement of an accused in criminal offence
which cannot be par with ... held that there
was nothing to bank upon except the bare confessional
statements of the proprietor and of some of the persons
connected with
assessee has squarely failed to
satisfactorily discharge the burden that the confessional statement
made by him Under Section 132(4) was involuntarily made or made ... inordinate delay, which
has not been substantiated to retract from the confessional statement.
Retraction is also not supported by any independent or reliable
evidence
obviously
based on the well established rule of evidence that mere confessional
statement without there being any documentary proof shall not be used in
evidence ... expired, there also additions were made
solely on the basis of confessional statements of directors/assessees recorded
u/s 132(4) during the course
case records that in the present proceedings,
there are few confessional statements of the persons which were later
retracted by the persons concerned. The confessional ... charges of clandestine removal and it is not sufficient if some confessional
statements have been given by the Director of the Company. Similarly
corroborative evidences in the form of documents/ records/
books seized and confessional statements it appeared that M/s Patidar had
been indulging in large scale ... that clandestine removals cannot be arrived at
based upon the confessional statement of persons only. The statements
itself are not sufficient for holding so. There
which the Tribunal
held that demand based on confessional statements is
justified.
vi) Peers Technologies Pvt. Ltd.14 in which the contention
that the statement ... viii) Jagdish Shanker Trivedi vs Comm of Customs
Kanpur16 in which confessional statements of the
appellants who made them were binding on them. Failure
finding that the entire case
of the Department spins around the confessional statement of Shri
Sonu Jal of 24.07.2017; Department heavily relied upon evidences
that ... entire case of the Department spins
around on the confessional statement of Shri Sonu Jal dated
24.07.2017 and the web of evidences gathered
