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M/s Video Master Versus Joint Commissioner of Income Tax

2015 (9) TMI 1127 - SUPREME COURT

Undisclosed income - reliability of confessional statement - Whether the statement was made under duress and whether it was retracted lawfully would have no relevance at this stage.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 t .....

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e 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 .....

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v. Ms. Shikha Pandey, Adv. Ms. Sujata Kurdukar, Adv For the Respondent : Mr. Jaideep Gupta, Sr. Adv. Mr. Pravesh Thakur, Adv. Mr. T. M. Singh, Adv. Mr. B. V. Balaram Das, Adv ORDER This appeal concerns M/s. Video Master, a partnership firm, which is .....

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ried out at various premises of the Time Video Group, one Shri Dhirajlal N. Shah made a statement on 25.08.1995 in answer to Question No. 9. He said to have disclosed that qua two of the movies with which his firm was concerned, the partnership firm .....

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erred by the assessee, the Income Tax Tribunal by its order dated 25.11.1997 remanded the case for fresh hearing. The Tribunal specifically stated that the Gulshan Kumar Arora confession made by the assessee partner on 25.08.1995 might not have been .....

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other corroborative evidence. In the second round, the Assessment Order dated 29.03.2000 gave detailed reasons for arriving at the conclusion that the figures stated in the Statement recorded were corroborated, in particular, by various loose sheets .....

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rded on 25.08.1995 was said to be relevant but not conclusive. Therefore, whether the statement was made under duress and whether it was retracted lawfully would have no relevance at this stage. However, the Tribunal went into these issues as well an .....

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