Admissions, Confessions and Retractions in Assessment Proceedings

Authors

  • T. C. A. Ramanujam High Court, Madras
  • T. C. A. Sangeetha

DOI:

https://doi.org/10.33516/maj.v49i7.56-57p

Abstract

Retracted confessions will not serve any purpose unless the Income Tax Department is able to mobilize evidence gathered on the basis of and apart from the confessions and admissions. AN Income Tax Assessment is a judicial document. It is framed on the basis of evidence gathered during the course of assessment proceedings. Apart from enquiry under Section 143(3) of the Income Tax Act, 1961, the Assessing Officer is also empowered to carry on survey of the premises of the taxpayer in important cases. A survey is carried out under Section 133A.

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Published

2014-07-01

How to Cite

Ramanujam, T. C. A., & Sangeetha, T. C. A. (2014). Admissions, Confessions and Retractions in Assessment Proceedings. The Management Accountant Journal, 49(7), 56–57. https://doi.org/10.33516/maj.v49i7.56-57p

Issue

Section

Taxation