Confession of undisclosed income discouraged; investigations must prioritise independent evidential proof over compelled admissions. Confession of undisclosed income obtained during search and survey operations should not be solicited or relied upon in isolation; officers must avoid eliciting confessions while recording statements and instead focus on collecting tangible, corroborative evidence. Assessing officers must base assessment orders on evidentiary material gathered during or after searches and surveys rather than on compelled or unsupported admissions.
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.
Confession of undisclosed income discouraged; investigations must prioritise independent evidential proof over compelled admissions.
Confession of undisclosed income obtained during search and survey operations should not be solicited or relied upon in isolation; officers must avoid eliciting confessions while recording statements and instead focus on collecting tangible, corroborative evidence. Assessing officers must base assessment orders on evidentiary material gathered during or after searches and surveys rather than on compelled or unsupported admissions.
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