Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        whatsappJoin Channel
        Showing Results for : Reset Filters
        Case ID :

        2009 (5) TMI 530 - HC - FEMA

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Retracted confession needs independent corroboration before adverse findings or penalty can stand; voluntariness must also be proved after retraction. A retracted confession cannot, by itself, support adverse findings unless it is substantially corroborated by independent and cogent material; here, no ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                          Retracted confession needs independent corroboration before adverse findings or penalty can stand; voluntariness must also be proved after retraction.

                          A retracted confession cannot, by itself, support adverse findings unless it is substantially corroborated by independent and cogent material; here, no such corroboration existed, so the conviction could not stand. Once retraction was raised, the authority relying on the statement had to prove it was voluntary and free from threat, coercion or duress, and that burden was not discharged. The departmental revision was not barred by limitation because the revisional provision contained no statutory time-limit. As the penalty rested on the same unsubstantiated contravention finding, it was also unsustainable and illegal.




                          Issues: (i) Whether the appellant's conviction could rest solely on a retracted confessional statement without independent corroboration; (ii) whether, upon retraction, the burden to prove that the confession was voluntary lay on the prosecution; (iii) whether the departmental revision petition was barred by limitation; and (iv) whether the penalty imposed on the appellant was sustainable.

                          Issue (i): Whether the appellant's conviction could rest solely on a retracted confessional statement without independent corroboration.

                          Analysis: The confessional statement was immediately retracted and no independent evidence was brought on record to establish the alleged payment said to have been made in lieu of the NRE cheque. A retracted confession, by itself, cannot safely form the sole basis of conviction unless it is substantially corroborated by other independent and cogent material. The record did not contain such corroboration.

                          Conclusion: The conviction could not be sustained on the basis of the retracted confession alone, and this issue is decided in favour of the appellant.

                          Issue (ii): Whether, upon retraction, the burden to prove that the confession was voluntary lay on the prosecution.

                          Analysis: Once retraction was pleaded, the authority relying on the confession was required to establish that the statement had been made voluntarily and not under threat, coercion, or duress. That required evidence from the officer who recorded the statement and a proper evidentiary basis to test voluntariness. No such evidence was led, and the materials on record did not discharge that burden.

                          Conclusion: The burden to prove voluntariness lay on the prosecution and was not discharged, so this issue is decided in favour of the appellant.

                          Issue (iii): Whether the departmental revision petition was barred by limitation.

                          Analysis: The revisional provision invoked for the departmental challenge did not prescribe any limitation period. In the absence of a statutory time-bar, the revision could not be rejected as time-barred merely on that ground.

                          Conclusion: The revision petition was not barred by limitation, and this issue is decided against the appellant.

                          Issue (iv): Whether the penalty imposed on the appellant was sustainable.

                          Analysis: The penalty was founded on the same unsustainable finding of contravention based on the retracted confession. In the absence of reliable corroborative evidence establishing the alleged payment, the penal order could not stand.

                          Conclusion: The penalty was not justified and was illegal, so this issue is decided in favour of the appellant.

                          Final Conclusion: The appeal succeeded because the impugned finding of contravention and the resulting penalty could not survive on the basis of an uncorroborated retracted confession, and the revisional challenge was maintainable without a prescribed limitation period.

                          Ratio Decidendi: A retracted confession cannot, without substantial independent corroboration, be the sole basis of adverse findings, and once retraction is taken, the burden lies on the authority relying on the confession to prove that it was voluntary.


                          Full Summary is available for active users!
                          Note: It is a system-generated summary and is for quick reference only.

                          Topics

                          ActsIncome Tax
                          No Records Found