Admission of undisclosed income must be supported by cogent evidence and documentary confrontation during searches. Admissions of undisclosed income during search-related statement recording must be based on material and cogent evidence - seized documents, assets, statements of connected persons or enquiry results - and be substantiated by specifying the manner, years and persons involved. Deponents should be confronted with incriminating documents before admission, and admissions should be followed by questions quantifying the income with reference to supporting material, identifying the assessee(s) and capacity, specifying years, and explaining manner of earning. The search leader must record the basis of any admission in the Authorised Officer's report.
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.
Admission of undisclosed income must be supported by cogent evidence and documentary confrontation during searches.
Admissions of undisclosed income during search-related statement recording must be based on material and cogent evidence - seized documents, assets, statements of connected persons or enquiry results - and be substantiated by specifying the manner, years and persons involved. Deponents should be confronted with incriminating documents before admission, and admissions should be followed by questions quantifying the income with reference to supporting material, identifying the assessee(s) and capacity, specifying years, and explaining manner of earning. The search leader must record the basis of any admission in the Authorised Officer's report.
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