CIT v. S. Khader Khan Son

300 ITR 157High Court2008#155 most cited

What is CIT v. S. Khader Khan Son authority for?

A statement recorded under duress during a survey, if subsequently retracted, has no evidentiary value and cannot be the sole basis for an income-tax assessment; the assessment should instead rely on audited accounts.

452

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2010 to 2026.

Also referred to as

CIT v. S. Khader Khan Son · S. Khader Khan Son · Section 133A · Section 132(4) · retracted statement · survey statement evidentiary value · statement under duress · assessment based on retracted statement · no evidentiary value for survey statement · audited accounts reliance

Also reported as

214 CTR 58940 Taxmann.com 329

Sections most often in play

Section 133ASection 143(3)Section 131Section 147Section 148Section 115BBESection 132(4)Section 132

Issues it is cited on

section 133a(3)(iii)retracted statementstatement under section 132(4)survey under section 133asection 269sssection 133asection 292csection 132(4a)loose paperssection 158bsection 133section 132(4)

Judgments citing CIT v. S. Khader Khan Son

Krishnamurthy L/R by Smt. Nagarathnamma, Bangalore vs. DCIT, Circle-2(1), Bangalore

In the result, both the appeals of the assessee are allowed

ITA 569/BANG/2025[2011-12]Status: DisposedITAT Bangalore31 Jul 2025AY 2011-12

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ravishankar S. V, AdvocateFor Respondent: Shri. Balusamy N, JCIT(DR)(ITAT), Bangalore
Section 133ASection 234A

…in the above case cited supra @3%, therefore it will be unfair for the assessee’s case. During the course of hearing, the learned Counsel has relied on the judgment of Hon’ble Madras High Court in the case of CIT Vs. S. Khader Khan and Sons reported in (2008) 300 ITR 157 (Madras) which was affirmed by the Hon’ble Apex Court reported in (2012) 25 taxmann.com413 (SC) as very much applicable to the assessee. During the proceedings before the Hon’ble High Court of Madras, the following questions of law were framed and all these questions were affirmed in favour of the assessee by observing as under: ITA Nos.568 and…

Krishnamurthy L/R by Smt. Nagarathnamma, Bangalore vs. DCIT, Circle-2(1), Bangalore

In the result, both the appeals of the assessee are allowed

ITA 568/BANG/2025[2010-11]Status: DisposedITAT Bangalore31 Jul 2025AY 2010-11

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ravishankar S. V, AdvocateFor Respondent: Shri. Balusamy N, JCIT(DR)(ITAT), Bangalore
Section 133ASection 234A

…in the above case cited supra @3%, therefore it will be unfair for the assessee’s case. During the course of hearing, the learned Counsel has relied on the judgment of Hon’ble Madras High Court in the case of CIT Vs. S. Khader Khan and Sons reported in (2008) 300 ITR 157 (Madras) which was affirmed by the Hon’ble Apex Court reported in (2012) 25 taxmann.com413 (SC) as very much applicable to the assessee. During the proceedings before the Hon’ble High Court of Madras, the following questions of law were framed and all these questions were affirmed in favour of the assessee by observing as under: ITA Nos.568 and…

Assistant Commissioner of Income Tax, Central Circle-2, Trichy vs. Sri Rama Jewellery Mart, Trichy

Appeal stand dismissed

ITA 3334/CHNY/2024[2020-21]Status: DisposedITAT Chennai27 Jun 2025AY 2020-21

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.3334/Chny/2024 (िनधा'रण वष' / Assessment Year: 2020-21) Dcit Sri Rama Jewellery Mart बनाम/ Vs. Central Circle-2, # 170, Big Bazar Trichy. Trichy-620 008. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabfs-0686-B (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" की ओर से/ Appellant By : Ms. Guathami Manivasagam (Jcit) - Ld. Sr. Dr " थ" की ओर से/Respondent By : Shri N. Arjun Raj & Shri S. Girish Kumar (Advocates) - Ld. Ars सुनवाई की तारीख/Date Of Hearing : 08-05-2025 घोषणा की तारीख /Date Of Pronouncement : 27.06.2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Revenue For Assessment Year (Ay) 2020-21 Arises Out Of An Order Passed By Ld. Commissioner Of Income Tax (Appeals), Chennai-19 [Cit(A)] On 29-10-2024 In The Matter Of An Assessment Framed By Ld. Ao U/S 143(3) On 29-09-2022. The Grounds Of Appeal Read As Under: - 1. The Order Of The Learned Commissioner Of Income Tax (Appeals) Is Erroneous On Facts Of The Case & In Law. 2 The Ld. Cit (A) Erred In Deleting The Addition Of Rs.51,80,002/- Made Towards Unexplained Money U/S.69A & In Accepting That The Assessee Was Able To Demonstrate The Availability Of Cash, Including Cash Sales That Were Properly Recorded In The Books Of Accounts & Submitted Relevant Supporting Documents, Including The Cash Book, Which Reflected The Cash Balance Of Rs.51,80,002/-Without Appreciating The Fact That The Cash

For Appellant: Ms. Guathami Manivasagam (JCIT) - Ld. Sr. DRFor Respondent: Shri N. Arjun Raj & Shri S. Girish Kumar
Section 133ASection 143(3)Section 69ASection 69C

…statement of managing partner as recorded u/s 133A was concerned, the same would not hold conclusive evidentiary value unless corroborated by other substantive evidences. In the decision of Hon’ble Madras High Court in the case of CIT vs. S. Khader Khan Son (300 ITR 157) as confirmed by Hon'ble Apex Court (reported as 352 ITR 480), such statements u/s 133A would not carry much evidentiary value. Therefore, the statement made by the managing partner could not be treated as prime evidence for making impugned addition especially when no corroborating material or evidence was brought on record by Ld. AO. Further, th…

Deputy Commissioner of Income Tax, Central Circle-2, Ludhiana vs. Malbros International Pvt Ltd, Faridkot

In the result, both the appeals and the Cross Objections

ITA 993/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Jun 2025AY 2016-17
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 249Section 253Section 3Section 5

…tioned in the statement, but whether the Act authorize the officer to take statement ‘on oath' during the course of survey u/s 133A. This position has been analytically examined by Hon'ble Chennai High Court in the case of CIT Vs S.Khadar Khan Son reported in 300 ITR 157 (Madras). The Hon'ble Court has made reference to the judgement of Hon'ble Kerala High Court in the case of Paul Mathews & Sons Vs. CIT 263 ITR 101. The questions formulated by the Chennai High Court for consideration, which are being reproduced as under : “(i) Whether, on the facts and in the circumstances of the case, the Income-tax Tribunal is…

Deputy Commissioner of Income Tax, Central Circle-2, Ludhiana vs. Malbros International Pvt Ltd, Faridkot

In the result, both the appeals and the Cross Objections are dismissed

ITA 992/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh25 Jun 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Years: 2017-18, 2016-17 The Dcit, Vs Malbros International Pvt. Ltd., Central Circle-2, Village – Mansoorwal, Teh-Zira, Ludhiana. Head Offices Old Cantt. Road, Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent & C.O. Nos. 46 & 45/Chd/2024 In आयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Year: 2017-18, 2016-17 Malbros International Pvt. Ltd., The Dcit, Village – Mansoorwal, Teh-Zira, Vs Central Circle-2, Head Offices Old Cantt. Road, Ludhiana. Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 14.05.2025 Date Of Pronouncement : 25.06.2025

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 249Section 253Section 3Section 5

…statement ‘on oath’ during the course of survey u/s 133A. This position has been analytically examined by Hon'ble Chennai High Court in the case of CIT Vs S.Khadar Khan Son ITA No.992 & 993/CHD/2024 & CO 46 & 45/CHD/2024 A.Y.2017-18 & 2016-17 29 reported in 300 ITR 157 (Madras). The Hon'ble Court has made reference to the judgement of Hon'ble Kerala High Court in the case of Paul Mathews & Sons Vs. CIT 263 ITR 101. The questions formulated by the Chennai High Court for consideration, which are being reproduced as under : “(i) Whether, on the facts and in the circumstances of the case, the Income-tax Tribunal i…

Life Care Hospital, Sirohi vs. ACIT/DCIT, Circle-1, Jodhpur

In the result, appeal of the assessee is allowed

ITA 938/JODH/2024[2017-18]Status: DisposedITAT Jodhpur24 Jun 2025AY 2017-18

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 115BSection 133ASection 142(1)Section 143(1)Section 143(2)Section 234ASection 250Section 69A

…n who made the admission to show that it is incorrect. The burden lies on the assessee to establish that the admission made in the statement at the time of survey was wrong and that there was no additional income. Judgement in CIT v. S. Khader Khan Son [2008] 300 ITR 157 (Mad.) is very important as Supreme Court also affirmed this judgement S. Khader Khan Son's case (supra) where it has been held that the statement, obtained under section133A would not automatically bind upon the assessee. 17. In view of the above discussion on facts and law and further relying on the judicial pronouncements, the order of the au…

Manoj Kumar Khubani, Barmer vs. Dc Cen Cir 2 Jdh, Jodhpur

In the result, stands ALLOWED

ITA 376/JODH/2023[2018-19]Status: DisposedITAT Jodhpur24 Jun 2025AY 2018-19

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 143(3)Section 250

…which was subsequently retracted- Except said statement, there was no other material or corroborative material with A.O. to justify said addition- Whether addition made by A.O. were to be deleted- Held, Yes.” 1.8 In the case CIT vs. S. Khader Khan Son (2008) 300 ITR 157 (Mad.), the Hon’ble Apex Court had dismissed the Special Leave Petition filed by the department and affirmed the decision of Madras High Court as below: “An admission is extremely an important piece of evidence but it cannot be said that it is conclusive; and it is open to the person who made admission to show that it is incorrect. 6 Manoj Kumar…

Deputy Commissioner of Income Tax, Vijayawada vs. Ns Healthcare Services Private Limited, Vijayawada

In the results, appeals filed by the revenue in ITA Nos

ITA 187/VIZ/2025[2022-23]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2022-23

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…uring the course of survey proceedings recorded statement under section 133A of the Act which has no evidentiary value and the addition cannot be made based on such statements. 19. The Hon’ble Madras High Court in the case of CIT v. S. Khader Khan Son (2008) 300 ITR 157 (Madras) has laid down the ratio that admissions made during statement recorded under section 133A of the Act would not automatically bound on the assessee. Further there is also merit in the argument of the Ld.AR that due to the addition of the drawings made by the Directors the profit percentage increased to 25.45% as against the admitted net p…

Deputy Commissioner of Income Tax, Vijayawada vs. Ns Healthcare Services Private Limited, Vijayawada

In the results, appeals filed by the revenue in ITA Nos

ITA 186/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2021-22

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…uring the course of survey proceedings recorded statement under section 133A of the Act which has no evidentiary value and the addition cannot be made based on such statements. 19. The Hon’ble Madras High Court in the case of CIT v. S. Khader Khan Son (2008) 300 ITR 157 (Madras) has laid down the ratio that admissions made during statement recorded under section 133A of the Act would not automatically bound on the assessee. Further there is also merit in the argument of the Ld.AR that due to the addition of the drawings made by the Directors the profit percentage increased to 25.45% as against the admitted net p…

Deputy Commissioner of Income Tax, Vijayawada vs. Ns Healthcare Services Private Limited, Vijayawada

In the results, appeals filed by the revenue in ITA Nos

ITA 185/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2020-21

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…uring the course of survey proceedings recorded statement under section 133A of the Act which has no evidentiary value and the addition cannot be made based on such statements. 19. The Hon’ble Madras High Court in the case of CIT v. S. Khader Khan Son (2008) 300 ITR 157 (Madras) has laid down the ratio that admissions made during statement recorded under section 133A of the Act would not automatically bound on the assessee. Further there is also merit in the argument of the Ld.AR that due to the addition of the drawings made by the Directors the profit percentage increased to 25.45% as against the admitted net p…

Deputy Commissioner of Income Tax, Vijayawada vs. Ns Healthcare Services Private Limited, Vijayawada

In the results, appeals filed by the revenue in ITA Nos

ITA 184/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2019-20

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…uring the course of survey proceedings recorded statement under section 133A of the Act which has no evidentiary value and the addition cannot be made based on such statements. 19. The Hon’ble Madras High Court in the case of CIT v. S. Khader Khan Son (2008) 300 ITR 157 (Madras) has laid down the ratio that admissions made during statement recorded under section 133A of the Act would not automatically bound on the assessee. Further there is also merit in the argument of the Ld.AR that due to the addition of the drawings made by the Directors the profit percentage increased to 25.45% as against the admitted net p…

Ns Healthcare Services Private Limited, Vijayawada vs. Assistant Commissioner of Income Tax, Central Circle-1, Vijayawada

In the results, appeals filed by the revenue in ITA Nos

ITA 148/VIZ/2025[2022-23]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2022-23

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…uring the course of survey proceedings recorded statement under section 133A of the Act which has no evidentiary value and the addition cannot be made based on such statements. 19. The Hon’ble Madras High Court in the case of CIT v. S. Khader Khan Son (2008) 300 ITR 157 (Madras) has laid down the ratio that admissions made during statement recorded under section 133A of the Act would not automatically bound on the assessee. Further there is also merit in the argument of the Ld.AR that due to the addition of the drawings made by the Directors the profit percentage increased to 25.45% as against the admitted net p…

Ns Healthcare Services Private Limited, Vijayawada vs. Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the results, appeals filed by the revenue in ITA Nos

ITA 147/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2021-22

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…uring the course of survey proceedings recorded statement under section 133A of the Act which has no evidentiary value and the addition cannot be made based on such statements. 19. The Hon’ble Madras High Court in the case of CIT v. S. Khader Khan Son (2008) 300 ITR 157 (Madras) has laid down the ratio that admissions made during statement recorded under section 133A of the Act would not automatically bound on the assessee. Further there is also merit in the argument of the Ld.AR that due to the addition of the drawings made by the Directors the profit percentage increased to 25.45% as against the admitted net p…

Ns Healthcare Services Private Limited, Vijayawada vs. Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the results, appeals filed by the revenue in ITA Nos

ITA 146/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2020-21

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…uring the course of survey proceedings recorded statement under section 133A of the Act which has no evidentiary value and the addition cannot be made based on such statements. 19. The Hon’ble Madras High Court in the case of CIT v. S. Khader Khan Son (2008) 300 ITR 157 (Madras) has laid down the ratio that admissions made during statement recorded under section 133A of the Act would not automatically bound on the assessee. Further there is also merit in the argument of the Ld.AR that due to the addition of the drawings made by the Directors the profit percentage increased to 25.45% as against the admitted net p…

Ns Healthcare Services Private Limited, Vijayawada vs. Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the results, appeals filed by the revenue in ITA Nos

ITA 145/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2019-20

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…uring the course of survey proceedings recorded statement under section 133A of the Act which has no evidentiary value and the addition cannot be made based on such statements. 19. The Hon’ble Madras High Court in the case of CIT v. S. Khader Khan Son (2008) 300 ITR 157 (Madras) has laid down the ratio that admissions made during statement recorded under section 133A of the Act would not automatically bound on the assessee. Further there is also merit in the argument of the Ld.AR that due to the addition of the drawings made by the Directors the profit percentage increased to 25.45% as against the admitted net p…

T K Prasad, Thrissur vs. The ACIT, Central Circle, Thrissur

In the result, the appeal filed by the assessee is dismissed

ITA 673/COCH/2022[2018-2019]Status: DisposedITAT Cochin09 Jun 2025AY 2018-2019

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : 2018-19

For Appellant: NoneFor Respondent: Smt. Leena Lal, Snr. AR
Section 115BSection 132Section 133ASection 144Section 148Section 153CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2018-19 Shri T.K. Prasad, The Assistant Thamarassery House, Commissioner of Income Marathakkara, Ollur, Tax, Thrissur – 680 320. Central Circle, PAN: ACTPP3442J Thrissur. Vs. APPELLANT RESPONDENT Assessee by : None Revenue by : Smt. Leena Lal, Snr. AR Date of Hearing : 10-03-2025 Date of Pronouncement : 09-06-2025 ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the assessee challenging the order of the Ld.CIT(A) – 3, Ko…

Income Tax Officer, Jaipur vs. Rakesh Goel, Jaipur

In the result, the appeal of the revenue is dismissed

ITA 1204/JPR/2024[2013-14]Status: DisposedITAT Jaipur20 May 2025AY 2013-14
For Appellant: Sh. Tarun Mittal, C.AFor Respondent: Mrs. Anita Rinesh, JCIT
Section 133Section 142(1)Section 143(1)Section 143(3)

…e unwarranted and unjustified and are academic in nature. No cognizance therefore can be attached on such statements. The same therefore deserves to be ignored. In this regard reliance is placed on following case law: CIT vs S. Khader Khan Son (Supreme Court) 300 ITR 157: Relevant extracts of said judgement are reproduced herewith : "From the foregoing discussion, the following principles can be culled out: (i) (ii) 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…

Rajesh Kumar Poonia, Jhunjhunu vs. Assistant Commissioner of Income Tax, Circle- Jhunjhunu, Jhunjhunu

In the result, both the appeals of the assessee are allowed

ITA 623/JPR/2024[2016-17]Status: DisposedITAT Jaipur06 May 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Vedant Agrawal, Adv. (V.C)For Respondent: Sh. Anup Singh, Add. CIT-DR
Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 145(3)

…t order make the statement of the Asssessee ‘a Statement under oath’ and hence has no evidentiary value . The various judicial Pronouncements has affirmed the view over the time :- (i) The Hon'ble Madras High Court in the case of CIT vs. S. Khader Khan (2008) 300 ITR 157 (Mad), has laid down the following principles on the matter. According to the court: (i) An admission is an extremely important piece of evidence, but it cannot be said that it is conclusive and it is open to the person, who made the admissions to show that it is incorrect and the assessee should be given a proper opportunity to show that the boo…

Rajesh Kumar Poonia, Jhunjhunu vs. Assistant Commissioner of Income Tax, Jhunjhunu

In the result, both the appeals of the assessee are allowed

ITA 611/JPR/2024[2017-18]Status: DisposedITAT Jaipur06 May 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Vedant Agrawal, Adv. (V.C)For Respondent: Sh. Anup Singh, Add. CIT-DR
Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 145(3)

…t order make the statement of the Asssessee ‘a Statement under oath’ and hence has no evidentiary value . The various judicial Pronouncements has affirmed the view over the time :- (i) The Hon'ble Madras High Court in the case of CIT vs. S. Khader Khan (2008) 300 ITR 157 (Mad), has laid down the following principles on the matter. According to the court: (i) An admission is an extremely important piece of evidence, but it cannot be said that it is conclusive and it is open to the person, who made the admissions to show that it is incorrect and the assessee should be given a proper opportunity to show that the boo…

DCIT - CC -7(3), Mumbai vs. M/S A. M. Constructions, Mumbai

In the result, the appeal of the revenue bearing ITA No

ITA 3115/MUM/2019[2011-12]Status: DisposedITAT Mumbai04 Apr 2025AY 2011-12

Bench: Shri B.R. Baskaran () & Shri Anikesh Banerjee ()

For Appellant: Shri Rishabh MehtaFor Respondent: Dr. K.R. Subhash (CIT-DR.)
Section 132Section 250Section 68Section 69C

…gedly accepted that M/s. Satyam Project Ltd is a paper company. At the outset, it may be noted that his statement being recorded in the course of survey u/s.133A of the Act cannot be relied upon as has been held in the case of CIT v. S. Khader Khan Son [2008] 300 ITR 157 (Mad HC) as approved by the Hon'ble Apex Court in [2012] 25 taxmann.com 413 (SC) as follows: "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 examina…