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2020 (1) TMI 1562 - AT - Income TaxAssessment u/s 153A - Proof of valid material found in search - HELD THAT:- During the search proceedings, record relating thereto being in exclusive custody of the searching officers, it is their wish and will which prevails during the fateful period. That it is almost impossible for the assessee to adduce demonstrative evidence of exerting such pressure. The co-ordinate bench of the Tribunal SHRI BASANT BANSAL, SHRI ROOP BANSAL [2015 (7) TMI 555 - ITAT JAIPUR] while holding so, apart from relying upon various decisions of the higher courts has also relied upon the decision of the Tribunal in the case of “Dy CIT vs. Pramukh Builders” [2007 (7) TMI 638 - ITAT AHMEDABAD] wherein it has been held that even in the absence of proof of coercion or pressure, the statement by itself cannot be taken as conclusive. Therefore, merely in the absence of proof of pressure, threat, coercion or inducement the statement cannot be held as conclusive and additions cannot be made by solely relying on a statement or a letter. CBDT Letter No.286/2/2003-IT(Inv) dated Oct 3, 2003 shows that it is in the notice of the statutory controlling body of the Income Tax Authorities that the revenue officials are used to take confessional statements from the person searched under force, pressure or threat and that is why they have made it mandatory that additions solely on the basis on such statements should not be made and that corroborative evidences should be collected or obtained before making such additions. The circular of the CBDT is binding on the revenue officials. In the facts and circumstances of this case, when seen in the light of above case laws and CBDT circular, additions in this case cannot be said to be justifiably made. So far as the legal question raised by way of additional ground regarding contesting of the impugned addition made / despite the income being offered in the return of income is concerned, the issue is squarely covered by the decision of the Coordinate Mumbai Bench of the Tribunal in ‘Shri Pandoo P. Naig [2016 (9) TMI 1062 - ITAT MUMBAI] - Decided in favour of assessee.
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