TaxTMI 
TaxTMI 
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.
EMPLOYEES' STATEMENTS AS EVIDENCE.
18 Jun 2019 
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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. (AI Summary)
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. (AI Summary)