statement made during survey under section 133A of the Income-tax Act has no evidentiary value

By Legal Cell, Accommodation Times

In contradistinction to the power under section 133A, section 132(4) of the Income-tax Act enables the authorised officer to examine a person on oath
and any statement made by such person during such examination can also be used in evidence under the Income-tax Act. On the other hand, whatever
statement is recorded under section 133A of the Income-tax Act is not given any evidentiary value obviously for the reason that the officer is not authorised
to administer oath and to take any sworn statement which alone has evidentiary value as contemplated under law, vide Paul Mathews and Sons v. CIT
[2003] 263 ITR 101 (Ker.).

SUPREME COURT OF INDIA
Commissioner of Income-tax, Salem
v.

S. Khader Khan Son

Appeal (Civil) Nos. 13224 of 2008 & 6747 of 2012†





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