sworn statement, nor the affidavit could be treated as sworn statement. He also submitted that accepting the affidavit in the place of sworn statement would ... affidavit in the form of sworn statement nor affidavit partakes the character of sworn statement as required under Section 200 Cr.P.C. Sworn statement
presence of the complainant is not
necessary for recording the sworn statement under Section 200 Cr.P.C
and an affidavit in its place ... course in a normal complaint in which recording the
sworn statement under Section 200 Cr.P.C is necessary, the
complainant will normally have
ANAND"are
maintained. Shri. Rajendra Kothari, vide his sworn
statement recorded u/s. 131 of Income tax Act, 1961 dated
24.11.2020, has identified ... Jewellers (P) Ltd.
Relevant extract of the sworn statement recorded u/s. 131 of
Income tax Act, 1961 dated 24.11.2020 from Shri. Rajendra
Kothari
presence of the complainant is not
necessary for recording the sworn statement under Section 200 Cr.P.C
and an affidavit in its place ... course in a normal complaint in which recording the
sworn statement under Section 200 Cr.P.C is necessary, the
complainant will normally have
department that the Director of the petitioner gave a sworn
statement under Section 132(4) on 02.01.2017 to disclose an
income of Rs.40 Crores ... prohibitory order under Section
132(3) on 31.12.2016. A sworn statement was recorded under
Section 132(4) on 02.01.2017, in and by which the petitioner
issued under Section
204 Cr.P.C. at the end of the enquiry under Section 200 -
i.e. after recording the sworn statement ... affidavit of the complainant instead of recording his
sworn statement, in view of introduction of Section - 145 of
the act and can proceed further
investigation and
hence sworn statement is to be recorded. It was
adjourned to 3.7.2007. On that day the sworn
statement of revision petitioner was recorded ... which day the sworn
statement of the revision petitioner was recorded,
shows that after recording the sworn statement
learned Magistrate straight away posted the
complaint
recording of sworn statement, he adjourned the case and on the next date he recorded the sworn statement of the complainant. Therefore, we find that ... record afresh the sworn statements of the complainant and his witnesses and if he is satisfied with the sworn statements of the complainant
broader term than the word "sworn statement, in view of introduction of Section 145 of the Act and can proceed further, if the affidavit ... complainant and his witness without recording the sworn statement . The affidavits, though, are not included in Section 3 of Evidence Act, the same
Managing Director, Shri K.V.Balakrishnan at the time of giving sworn statement u/s 132 (4) of the IT Act agreed for surrender ... statement recorded from Mr.Deepak Bargawa was not provided to the appellant.
c) The surrender of depreciation claim in the sworn statement recorded from
