https://www.taxtmi.com/caselaws?id=103300 A retracted confessional statement must be closely scrutinised before it can support penalty or confiscation. Where the statement was withdrawn the next day and the retraction was backed by allegations of coercion, detention and injuries, together with hospital records, and where the recording officer was not examined and no independent corroboration was produced, the statement could not safely be treated as voluntary or true. The fact that it contained details said to be within the appellant's special knowledge did not, by itself, make it reliable. On that basis, the penalty and confiscation orders could not be sustained. en-us Thu, 29 Feb 1996 00:00:00 +0530 Wed, 22 Feb 2012 11:48:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103300 A retracted confessional statement must be closely scrutinised before it can support penalty or confiscation. Where the statement was withdrawn the next day and the retraction was backed by allegations of coercion, detention and injuries, together with hospital records, and where the recording officer was not examined and no independent corroboration was produced, the statement could not safely be treated as voluntary or true. The fact that it contained details said to be within the appellant's special knowledge did not, by itself, make it reliable. On that basis, the penalty and confiscation orders could not be sustained. Case-Laws Companies Law Thu, 29 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103300