India [1992] 197 ITR 196. With regard to the alleged confessional statement given by the assessee before the ADI, Delhi, it was pleaded that ... more than four hours. It was submitted that besides the alleged confessional statement of the assessee, there was no evidence available on record to justify
their bail applications dated 9.1.1996, Akhtar and Roy retracted their respective confessional statements given earlier under Section 108 of the Customs Act to AIU officers ... Customs authorities, nor did he make any valid retraction of his confessional statement by proving that the statement had been extorted
incorporate certain incriminating averments of a confessional nature against the appellants which would indicate that the confessional statements alleged to have been recorded from ... character and confessional in nature and attributing the same to the appellants. If really, as contended by the Department, confessional statements had been recorded from
tubes. It is on record that he had never disagreed with confessional statement made during the time of visit of his factory and residential premises ... recording of original statements. Moreover the statement of Shri Rajender Kumar, authorized signatory dated 8.10.2001 was till valid as that statement has not been retracted
independent evidence indicating underinvoicing of export by the assessee apart from confessional statement of partner Shri Ashok Sachdeva when on the similar facts and circumstances ... purely relied on the confessional statement of the assessee. The same statement stood retracted. Moreover, such statement was recorded by the FERA authorities for violation
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
sham and bogus. In the light
of the clear and unambiguous confessional statements, the CIT (A) was not justified in
allowing relief to the assessee ... statement. He further submitted that the statement of the Brokers could
be used as evidence by the AO; against the assessee because in the statement
sham and bogus. In the light
of the clear and unambiguous confessional statements, the CIT (A) was not justified in
allowing relief to the assessee ... statement. He further submitted that the statement of the Brokers could
be used as evidence by the AO; against the assessee because in the statement
question. But after two days, Sh. Pritam Singh made a confessional statement in a letter/application dated 27-1-1982. The A. O. proceeded ... make an addition on the basis of that confessional statement. Statement of one Sh. Baljit Singh was also recorded at that time. This addition
aforesaid statement was retracted and that above admission in the statement was of no value, was rejected by the AO. He maintained that statement recorded ... appellant further explained the background and circumstances in which confessional statement was obtained as a result of coercion and pressure exerted on the assessee
