INCOME TAX ACT, 1961

Survey - Statement made on oath -Validity of

Held: Evidence collected and statements recorded during the survey under section 133A were not conclusive piece of evidence by themselves. Provisions of section 133A, does not empower any ITO to examine any person on oath. In contradistinction to the power under section 133A, section 132(4) enables the authorized officer to examine a person on oath and any statement made by such person during such examination can also be used in evidence. Since, statement recorded under section 133A was not given an evidentiary value, therefore, statement obtained under said section would not automatically bind upon the assessee. Hence, admission made on basis of such statement cannot be made.

Income-tax Act, 1961, Section 133A

A.Y. : 2001-02
Decision: In favour of assessee.

CIT v. S. Khader Khan Son