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2015 (9) TMI 1127 - SC - Income TaxUndisclosed income - reliability of confessional statement - Whether the statement was made under duress and whether it was retracted lawfully would have no relevance at this stage. - Held that:- We are of the view, in accordance with the view of the High Court, that no substantial question of law arises. Further, though it was vehemently argued by Shri Devansh A. Mohta, learned counsel appearing for the assessee, that this was a case both of perversity and of there being no evidence at all. We find that not only are the findings of fact recorded in some detail but that it is not possible to say that this is a case of no evidence at all inasmuch as evidence in the form of the statement made by the assessee himself and other corroborative material are there on record. - Decided against the assessee.
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