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| 84 | Voice of CAQ. 11 Is it advisable to give answer to every question by saying, ‘I do notremember because of the confused state of my mind created due tothe sudden raid’?Ans. It is neither advisable nor in the interest of the assessee to deliberatelyanswer every question by repeating “I do not remember” or “I donot know”. He may lose the opportunity of explaining several itemsof assets, which he can otherwise do. Besides, he may run the riskof prosecution in case on the basis of contemporaneous evidencerecovered subsequently during the search it appears that the factswere within the knowledge of the assessee, which he declined todisclose. It would be on the other hand, advisable to take the helpof the books of account and other documents and give all possibleinformation, which is readily available. However, in genuine caseswhere it is not practicable to remember certain facts with certaintyor minute details of transactions particularly those of several pastyears, the assessee may only explain their nature, if possible and addthat he would be able to furnish the details and explanations afterlooking into record. A statement made on the spot in support of hisexplanation has greater evidentiary value.Q. 12 What remedy is available to a genuine depositor of the moneywhen the search takes place against a person with whom thedeposit is made, e.g., with a car dealer with whom initial depositof money is made for booking the car or with a moneylender withwhom the ornament or jewellery may be pawned as security forloan?Ans. Proceedings with the presumption that the deposit is genuine andthe assessee against whom the search proceedings are taken, is ableto establish its genuineness during the course of the search itself,any seizure or restraint of the deposit would be ab initio void, Itis also well settled that even the restraint under section 132(3) canbe made only after the authorised officer is satisfied that the asset,in question, wholly or partly, is concealed income or wealth. Theassessee and/or the depositor can always approach the authorisedofficer either during the course of search itself with the necessaryevidence and claim that no seizure is called for or they can approachthe authorised officer even after seizure; but within 15 days of the