Civil Procedure Code (CPC)

evidence against assessee

This query is : Resolved 

20 December 2009

Can Department use information gathered from private sources against assessee

soumitra basu (Expert)
20 December 2009

Yes, the department can use the information gathered from private sources against the assessee provided the department handover the information to the assessee and provide him a reasonable opportunity to rebutt the same. Otherwise the addition on the based of the information shall stand void.

alokraman (Expert)
20 December 2009

agree with opinion

Vineet (Expert)
20 December 2009

Evidence can be gathered from any source but the same needs to be confronted to the assessee if used gainst him.

In fact the source need not be disclosed if the veracity of evidence is not challeneged or the same can be verified from independant sourcs.

Raj Kumar MakkadOnline (Expert)
20 December 2009

Why not? evidence means evidence and there is no need to disclose the source of information derived.

pawan sharma (Expert)
21 December 2009

infomation and evidence are different so i am agree with MR basu,

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