Survey, Search & Seizure Income Tax Act, 1961
Survey, Search & Seizure Income Tax Act, 1961
Survey, Search & Seizure Income Tax Act, 1961
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Precaution while making<br />
any statement.<br />
Care should be taken to ensure that the<br />
disclosure takes care to covers the<br />
discrepancies found during the survey and also<br />
those that may be unearthed at a later stage.<br />
Before making retraction the assessee must<br />
prove beyond doubt the circumstances for such<br />
retraction are bonafide & are not after thoughts.<br />
Case: DCIT vs. Bhogilal Mulchand (2005) 3 SOT 211<br />
(Ahd.)<br />
20
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