Held that retraction not to be rejected as afterthought merely because filed after search Retraction is held to be valid .It is not necessary to issue warrant of authorisation in each and every case . Search proceedings continuing for number of days and assessee required to be present throughout does not mean assessee kept in illegal detention. (AY.2009-10 to 2019-20)
Dy. CIT v. T. S. Kumarasamy (2023)106 ITR 18 (SN) (Chennai) (Trib)
S. 132 : Search and Seizure-Statement in the course of search-Retraction-Retraction not to be rejected as afterthought merely because filed after search, retraction is held to be valid-Warrant of authorisation-Not necessary to issue warrant of authorisation in each and every case-Search proceedings continuing for number of days and assessee required to be present throughout-Does not mean that the assessee has kept in illegal detention. [S. 132(4)]