| COURT: | ITAT Mumbai |
| CORAM: | Joginder Singh (JM), Sanjay Arora (AM) |
| SECTION(S): | 133A |
| GENRE: | Domestic Tax |
| CATCH WORDS: | statement on oath, survey |
| COUNSEL: | Abhishek Tilak, Vipul Joshi |
| DATE: | December 25, 2014 (Date of pronouncement) |
| DATE: | December 1, 2014 (Date of publication) |
| AY: | 2006-07 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 133A: A statement given u/s 133A(iii) is not on oath and can be retracted. Even a statement on oath does not create any estoppel and can be retracted | |
On the issue whether the statement on oath u/s 133A is binding and cannot be retracted, we have to make a categorical observation, here that statement given u/s 133A is not on oath. Section 133A(iii) observes, “record a statement of …
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