Admissions under coercion: CBDT directs that coerced disclosures during searches be avoided and will be viewed adversely. Admissions of undisclosed income obtained under coercion or undue influence during Searches and Surveys are prohibited and will be viewed adversely by the Board. The CBDT emphasises prioritising independent evidence-gathering over recorded admissions, avoiding pressure on taxpayers to make disclosures, and directing senior officers to circulate guidelines regionally and closely oversee conducting officers so that statements and disclosures are free from coercion and supported by credible evidence.
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.
Provisions expressly mentioned in the judgment/order text.
Admissions under coercion: CBDT directs that coerced disclosures during searches be avoided and will be viewed adversely.
Admissions of undisclosed income obtained under coercion or undue influence during Searches and Surveys are prohibited and will be viewed adversely by the Board. The CBDT emphasises prioritising independent evidence-gathering over recorded admissions, avoiding pressure on taxpayers to make disclosures, and directing senior officers to circulate guidelines regionally and closely oversee conducting officers so that statements and disclosures are free from coercion and supported by credible evidence.
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