INCOME TAX OFFICER, WARD-1, SILCHAR vs. ROHIT KUMAR GULGULIA, SILCHAR
In the result, appeal of the revenue is dismissed
ITA 182/GTY/2020[2011-12]Status: DisposedITAT Guwahati16 Aug 2023AY 2011-12
Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2011-12
For Appellant: Shri Babu Lal Jain, FCAFor Respondent: Shri N. T. Sherpa, JCIT
Section 131Section 133ASection 143(3)Section 147Section 68
…AY: 2011-12 assessee nor they were made available for cross examination and that these parties had retracted their statement. Reference was made to the decision of Coordinate Bench of ITAT Rajkot in the case of Smt. Ranjnaben Mansukhlal Shah Vs. ACOT [2004] 83 TTJ 369 (Raj. Kol), wherein it was held that additions made only on the basis of disclosure statement normally should not be confirmed in the absence of corroboration. In the eyes of law, the general rule of practice is that it is unsafe to rely upon a confession only without any corroboration. 7.4. In respect of retraction made by the persons giving sta…
