statement u/s 132(4) against third party

[satbir singhwahi]

Raid was conducted at unit, the statement recorded u/s 132(4) by dept is used against third party. The third party is denying the statement. What case laws or material available on TMI to defend the case.

AI Summary

Third Party Denies Cash Payment Allegations in Flat Purchase; Seeks Case Laws for Defense Under Section 132(4). A discussion was initiated regarding a raid conducted at a unit selling flats, where a statement recorded under section 132(4) was used against a third party. The third party, who purchased a flat through cheque payment, is accused by the department of making additional cash payments, which they deny. The initiator seeks case laws or study materials from TMI to defend against these allegations. A respondent requested more details to provide an opinion and relevant case laws.