9911796707
TMI Blog2025 (3) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... arising from the appeal of the assessee is regarding an addition of Rs. 1,33,37,120/- made by the AO u/s 69 of the Act. The Ld. Counsel for the assessee informed that this is the second round of appellate proceedings before this Tribunal. The Ld. Counsel explained following brief factual matrix of the case. A search action u/s 132 was conducted in the case of one Aerens Group on 17.08.2011. In response to notice u/s 153A of the Act, the assessee filed return of income declaring income of Rs. 26,69,140/-. An Hon'ble Co-ordinate Bench of this Tribunal, vide its order in ITA No.- 1235 dated 12.05.2016, restored the matter to the file of the Ld. AO for assessment denovo after giving due opportunity of being heard to the assessee. Pertinently, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee that the statement relied upon by the Department has no evidentiary value firstly because it was retracted the very next day and secondly that an element of coercion, threat, undue influence were attached to the same. The assessee was placed under extreme mental pressure to make the said statement. The Ld. Counsel has placed reliance upon CBDT instruction number 286/2/2003 IT(INV) dated 10.03.2003 prohibiting forced confessions not supported by credible evidence. It was further argued that notwithstanding the fact that the assessee had retracted his statement in respect of cash payments of Rs. 1,77,50,000/- for making unaccounted investment in properties, the same pertained to a period of five to six years whereas the Ld. AO proceede ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice U/s 153A was misconceived as no incriminating material was found during the search of assessee's premise. The Ld. DR relied upon the decision of lower authorities. 6. We have heard rival submissions in the light of the material available on record. It is an undisputed fact of the case that the addition has been made in respect of a document seized during search from the premises of Aerens Groups and not of the assessee. It is a settled principle of law enunciated by Hon'ble Apex Court that mere confession of accused cannot be a ground for conviction unless, the same is supported by credible evidence on records. Accordingly, and respectful compliance to the decision of Hon'ble Jurisdiction High Court in the case of Subhash Khattar, I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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