https://www.taxtmi.com/caselaws?id=327605 A statement recorded during survey under section 133A has no independent evidentiary value and can only be used corroboratively. A later statement recorded without granting cross-examination cannot be relied on against the assessee. Loose papers and diary entries recovered from a third party's premises, without independent and conclusive supporting evidence, do not by themselves prove the assessee's liability. As the Revenue did not first establish receipt of the alleged payments, the burden of proof was not discharged. The addition was therefore deleted, and only the entry supported by the assessee's signature was accepted. en-us Mon, 09 May 2016 00:00:00 +0530 Fri, 13 May 2016 22:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327605 A statement recorded during survey under section 133A has no independent evidentiary value and can only be used corroboratively. A later statement recorded without granting cross-examination cannot be relied on against the assessee. Loose papers and diary entries recovered from a third party's premises, without independent and conclusive supporting evidence, do not by themselves prove the assessee's liability. As the Revenue did not first establish receipt of the alleged payments, the burden of proof was not discharged. The addition was therefore deleted, and only the entry supported by the assessee's signature was accepted. Case-Laws Income Tax Mon, 09 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327605