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Income Tax - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Seized jewellery - Applicability of Section 69A - addition on ...

Income Tax

August 31, 2015

Seized jewellery - Applicability of Section 69A - addition on the basis of the statement made on oath under Section 132(4) - These statements of oath has not been withdrawn and/or retracted - there is no occasion for the authorities to come to the conclusion that the undisclosed jewellery belongs to the father or late mother - HC

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  1. Use of materials seized and the statement furnished by the third parties against the assessee - the opportunity for the rebuttal to the assessee for the seized documents...

  2. Addition merely on the basis of statement u/s. 132(4) - unaccounted income - additions sustaianed - HC

  3. Addition based on retracted statement recorded on oath u/s 132(4)/133A - Statement taken even u/s 132(4) of the Act cannot be used as conclusive evidence if it is not...

  4. Addition on account of income surrendered as per statement u/s 132(4) - though the statement recorded u/s 132(4) has a better evidentiary value but it is also a settled...

  5. Addition based on survey proceeding - Unexplained stock of gold and silver jewellery - The statement given during the course of survey is not a statement on oath as...

  6. Statement recorded u/s 133A (3)(iii) is different than the statement recorded during search and seizure u/s 132(4), both have different evidentiary value

  7. Penalty u/s 271(1)(c) - assessment u/s 153A - addition was made on the basis of admission of additional income in the statement u/s 132(4) - admission is not akin to...

  8. Evidentiary value of a statement made on oath by the assessee for making additions - The assessee can explain or withdraw the admission, if any, made by him in such...

  9. Assessment u/s 153A - Addition u/s 68 - bogus LTCG - Except the statement of the assessee u/s. 132(4) agreeing for the addition there is no seized incriminating material...

  10. Rebuttal of statement made u/s 132(4) - The period within which a statement made on oath is retracted is of abundant relevance in deciding statutory matters of such nature. - HC

 

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