Anil Agrawal (Retired) 19 October 2009

Oath

Income Tax Officer is clothes with power of Judicial Magistrate (Civil) to administer oath to an assessee and record his statement when summons is issued to him.

If it is found that he has made a false statement under oath, what action can be taken against him? Is ITO duty bound to launch prosecution for perjury?

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(Guest)

Section 133A enables the income-tax authority only to record any statement of any person which may be useful but does not authorize for taking any sworn in statement - Paul Mathews & Sons v. CIT [2003] 129 Taxman 416 (Ker.).

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 examination can also be used in evidence under the Income-tax Act. On the other hand, whatever statement is recorded under section 133A is not given an evidentiary value. The statement obtained under section 133A would not automatically bind upon the assessee. Therefore, admission made during such statement cannot be made the basis of any admission - CIT v. S. Khader Khan Son [2008] 300 ITR 157 (Mad.).

adv. rajeev ( rajoo ) (practicing advocate) 20 October 2009

I agree with the learned advocate PSP

Vineet (Director) 20 October 2009

Statement recorded on oath u/s 131 of Income Tax Act have evidentiary value as the authorities acting under that section are vested with same powers as in a Court under the Code of Civil Procedure.

Anil Agrawal (Retired) 20 October 2009

Is Indian Evidence Act attracted in any manner and the element of perjury involved since statement is recorded on oath.

Vineet (Director) 21 October 2009

Yes. A false statement on oath may lead to prosecution. It is very much a case of perjury as the authority recording statement is vested with powers of Civil Court trying a suit.