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2015 (9) TMI 1127 - SUPREME COURT

2015 (9) TMI 1127 - SUPREME COURT - [2015] 378 ITR 374 - Undisclosed income - reliability of confessional statement - Whether the statement was made under duress and whether it was retracted lawfully would have no relevance at this stage.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 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 bo .....

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ohta, Adv. Mr. Vasudev J., Adv. Mr. Shishir Deshpande, Adv. 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 the assessee and the appellant before us. The controversy relates to the assessment for the block period 01.01.1985 to 24.08.1995. On two dates, viz., 24.08.1995 and 25.08.1995, while a search .....

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the Order-in-Original dated 25.09.1996. In an appeal preferred 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specifically stated that the Gulshan Kumar Arora confession made by the assessee partner on 25.08.1995 might not have been retracted in accordance with law, and was, therefore, still relevant, but could not be treated as conclusive. The matter was therefore, sent back to the Assessing Officer to give a fresh findin .....

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