SHRI PAWAN KUMAR,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX , AMRITSAR

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ITA 778/ASR/2017Status: HeardITAT Amritsar11 February 2026AY 2013-14Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DASGUPTA (Judicial Member)9 pages
AI SummaryAllowed

What did the Tribunal hold?

The tribunal held that a statement recorded under Section 133A has no evidentiary value if retracted shortly after, especially without corroborative evidence. It deleted the addition of Rs. 266 Lacs, emphasizing that additions cannot be based solely on retracted statements or suspicion.

What were the facts?

During a survey, the assessee made a voluntary surrender of Rs. 266 Lacs for undisclosed investments based on entries in an impounded diary. The surrender was later retracted, claiming it was made under pressure. The Assessing Officer rejected the retraction and added the amount as undisclosed income.

What were the issues?

Can an addition be sustained solely based on a retracted statement made during a survey under Section 133A without corroborative evidence? What is the evidentiary value of statements recorded under Section 133A?

Which sections of the Income-tax Act were involved?

Section 133A,Section 143(1),Section 143(3),Section 144A

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Cases cited in this judgment(3)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, “DB” BENCH, AMRITSAR

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & SHRI UDAYAN DASGUPTA, JM

Heard together (6 matters)

ITA No.777/ASR/2017
ITA No.786/ASR/2017
ITA No.778/ASR/2017
ITA No.785/ASR/2017
ITA No.776/ASR/2017
ITA No.781/ASR/2017

Read from the judgment's own cause title. This page is filed under one of them.

आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

ASSISTANT REGISTRAR

ITAT AMRITSAR

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