EMPLOYEES' STATEMENTS AS EVIDENCE.

[Sadanand Bulbule]

Sir

Kindly clarify whether employees' general statements recorded by the inspecting officers in 2018 can be treated as evidence for the assessment year 2014-15 under CST Act? Please share related judicial rulings on this subject.

[Ganeshan Kalyani]

Yes, the statements stands good for the said assessment year.

[YAGAY andSUN]

Only if it was recorded without fear, undue pressure along with free consent.

[Sadanand Bulbule]

Sir

Thanks for your interest taken to respond.

AI Summary

Employees' statements as evidence may support earlier tax assessments if recorded voluntarily and without coercion. Employee statements recorded by inspecting officers at a later date may be admitted as evidence for earlier tax assessments, but admissibility depends on voluntariness: the statements qualify only if recorded without fear, coercion, undue pressure and with the employees' free consent; no judicial rulings are cited in the provided text.