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| 16 | Voice of CAAns. The provisions relating to recording of statement during the courseof survey and of examining the assessee such that the said statementmay be useful for, or relevant to, any proceeding (completed,pending or future – widest meaning) are contained u/s 133A(3)(iii) of the Act. Also, in case the assessee does not cooperates withthe survey team by either refusing or evading to get his statementso recorded, the Income Tax Authority shall have all powers ascontemplated u/s 131(1) of the Act relating to discovery, production,etc. of evidence (refer Sec. 133A(6)). Refer United Chemical AgencyVs ITO (1974) 097 ITR 0014 (Allahabad-HC).Therefore, while summarizing it could be said that the statement ofan assessee (Co-operative added by authors) can not be recorded onoath, the statement of an evasive and/or non-co-operative assesseecould be recorded on oath by resorting to provisions of Sec. 133A(6)read with Sec. 131(1) of the Act.Q.21 What is the binding nature of a statement made during the courseof Survey? Does it carry any evidentiary value? Is there anydifference between statement recorded during Survey and duringsearch?Ans. As discussed in answer 21 supra, the statement recorded duringthe course of survey (u/s 133A(3)) is not on oath and it can beheld to have any evidentiary or binding value as long as there areno incriminating material in the possession of the revenue. Inthis regard, for better legal understanding, one may refer to PaulMathews & Sons Vs. CIT (2003 263 ITR 101 (Kerala)).The statement recorded during survey and the one recorded duringsearch both stand on different footing in so far as there is a legallybinding presumption in respect of a statement recorded u/s 132(4)which is specifically stated to be of evidentiary value. In contradistinction, the statement recorded during survey has no evidentiaryvalue but only corroborative value, [CIT Vs Hotel Samrat (323 ITR353 (Kerala – HC))].Q.22 Is there any bar or prohibition or restriction on revenue authoritiesfor enticing, forcing or seeking disclosures during Survey?Ans. Since survey is not only a mode of verification (spot) of informationbut also of augmenting tax collection, it had come to be regarded asa tool of obtaining confessional statements and thrust would be on