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Commissioner of Income Tax, Udaipur Versus Shri Roshan Lal Lodha

2015 (11) TMI 929 - RAJASTHAN HIGH COURT

Addition on undisclosed income on basis of a statement made by the assessee - Held that:- The assessee filed an appeal before the Commissioner, Income Tax (Appeals), with specific assertion that the statement made by him would have not been accepted .....

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ing upon the judgment of Hon'ble Supreme Court in CIT Vs. S. Khader Khan Son reported at (2013 (6) TMI 305 - SUPREME COURT). The appeal is having no substantial question of law. - D. B. Income Tax Appeal No. 185/2014 - Dated:- 3-11-2015 - Govind Math .....

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ffirming the order dated 28.10.2013 passed by learned Commissioner, Income Tax (Appeals), Udaipur. In brief, facts of the case are that during the course of the survey as per Section 133-A of the Income Tax Act, 1961, certain incriminating documents .....

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tement made by the assessee. The assessing officer as a consequence to the survey and the statement made by the assessee during the course of survey added the undisclosed and unexplained amount with taxable income. The same was challenged by way of f .....

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ase aforesaid, Hon'ble Apex Court held that Section 133-A of the Income Tax Act does not empower Income Tax officer to examine any person on oath; hence, the statement recorded under Section 133-A has no evidentiary value and any admission made d .....

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