{"id":509,"date":"2009-03-08T13:00:51","date_gmt":"2009-03-08T13:00:51","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?p=509"},"modified":"2009-03-08T13:00:51","modified_gmt":"2009-03-08T13:00:51","slug":"dcit-vs-ms-premsons-itat-mumbai","status":"publish","type":"post","link":"https:\/\/itatonline.org\/archives\/dcit-vs-ms-premsons-itat-mumbai\/","title":{"rendered":"DCIT vs. M\/s Premsons (ITAT Mumbai)"},"content":{"rendered":"<table width=\"150\" border=\"0\" align=\"right\">\n<tr>\n<td><a href=\"https:\/\/itatonline.org\/archives\/?dl_id=4\" onclick=\"if (event.button==0) \r\n     setTimeout(function () { window.location = 'http:\/\/itatonline.org\/downloads.php?varname=dl_id=4&varname2=Premsons Retraction of Confession'; }, 100)\" ><strong>Click here to download the judgement (Premsons Retraction of Confession) <\/strong> <\/a><\/p><\/td>\n<\/tr>\n<\/table>\n<p><strong>Even confessed undisclosed income cannot be assessed<\/strong><\/p>\n<p>Where during a survey, the assessee surrendered an amount of Rs. 29 lakhs towards \u201cany other discrepancy\u201d but later retracted from the same and the question arose whether the assessee could be assessed despite the said retraction, HELD:<\/p>\n<p>(a)  While conducting a survey u\/s 133A the <strong>department has no power to examine any person on oath<\/strong>. Consequently, such a statement has no evidentiary value and no addition can be made solely on the basis of such statement;<\/p>\n<p>(b) The CBDT is not oblivious of the practice of obtaining forced confessions and accordingly <a href=\"http:\/\/www.itatonline.org\/info\/?p=23\"><strong>Circular dated 10.3.2003 <\/strong><\/a> makes it clear that no attempt should be made to obtain confessions of undisclosed income;<\/p>\n<p>(c) On facts, as there was no other material to show undisclosed income nor were there any \u2018discrepancies\u2019 the addition could not be sustained. <\/p>\n<p>See Also: <strong> <a href=\"http:\/\/itatonline.org\/archives\/index.php\/vinod-solanki-vs-uoi-supreme-court\">Vinod Solanki vs. UOI (Supreme Court)<\/a> <\/strong> (law on retraction of confessions) and <strong>Bhuvanendra <\/strong> 303 ITR 235 (Mad.)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>While conducting a survey u\/s 133A the <strong>department has no power to examine any person on oath<\/strong>. Consequently, such a statement has no evidentiary value and no addition can be made solely on the basis of such statement;<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/archives\/dcit-vs-ms-premsons-itat-mumbai\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[4,8],"tags":[],"class_list":["post-509","post","type-post","status-publish","format-standard","hentry","category-all-judgements","category-tribunal"],"acf":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/509","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/comments?post=509"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/509\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=509"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/categories?post=509"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/tags?post=509"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}