Judicial Update:
Section 133A does not empower any ITO to examine any person on oath; so statement recorded under section 133A has no evidentiary value and any admission made during such statement cannot be made basis of addition. CIT-vs- S Khadar & son 25 taxmann.com 413 SC.
Section 133A does not empower any ITO to examine any person on oath; so statement recorded under section 133A has no evidentiary value and any admission made during such statement cannot be made basis of addition. CIT-vs- S Khadar & son 25 taxmann.com 413 SC.
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