https://www.taxtmi.com/caselaws?id=68561 The Tribunal ruled in favor of the appellant, directing the Assessing Officer to delete the addition of Rs. 33,333 in relation to undisclosed income surrendered during a survey. The judgment emphasized the importance of corroborative evidence and adherence to principles of natural justice before making such additions based on potentially coerced statements. The Tribunal highlighted the vulnerability of confessional statements obtained during surveys and stressed the burden on the Revenue to provide evidence to support additions of undisclosed income, which was found lacking in this case. en-us Sun, 18 Jan 2004 00:00:00 +0530 Thu, 31 Mar 2011 11:00:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68561 The Tribunal ruled in favor of the appellant, directing the Assessing Officer to delete the addition of Rs. 33,333 in relation to undisclosed income surrendered during a survey. The judgment emphasized the importance of corroborative evidence and adherence to principles of natural justice before making such additions based on potentially coerced statements. The Tribunal highlighted the vulnerability of confessional statements obtained during surveys and stressed the burden on the Revenue to provide evidence to support additions of undisclosed income, which was found lacking in this case. Case-Laws Income Tax Sun, 18 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68561