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RADHAKRISHNAN (SUPERINTENDENT OF CENTRAL EXCISE)     03 May 2010

receipt of statement

Dear Sir,

                 In a recent case the IT authorities had searched the residence of a friend.also,a statement was taken from him.However,copy of the statement was not given to him also,his statement was taken on the basis of statements given by other persons.but the statements were not shown to him.

is it  proper fot the IT authoriteis to deny the copy of statement of the party and also do they have the responsibility to show the evidence when his statement is taken.

Please let me know the provisions of the IT Act and IPC  in regard to statements given to IT Act?



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 1 Replies

AMIT BAJAJ ADVOCATE (ADVOCATE)     03 May 2010

Statements recorded during the cource of searches u/s 132 of income Tax Act are recorded on oath hence they have evidentiary value. The statements recorded of persons other than the assessee must be provided to the assessee. Any evidence recorded or collected at the back of the assessee must be provided to the assessee and the oportunity to cross examine and rebut the same must be provided as its a well esteblished principal of rules of natural justice and a part of fair hearing and also has been confirmed by courts in many cases


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