https://www.taxtmi.com/highlights?id=31409 Relevance / validity of statement made u/s 133A - Even if, for the sake of arguments, we assume it so, it is to be noticed that the assessee had paid taxes on the income disclosed and if the AO would have accepted his returned income as per the disclosure, the assessee would have got no chance or opportunity to claim that the disclosure made by him was under force, coercion or duress. - AT en-us Tue, 27 Sep 2016 12:00:59 +0530 Tue, 27 Sep 2016 12:00:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=31409 Relevance / validity of statement made u/s 133A - Even if, for the sake of arguments, we assume it so, it is to be noticed that the assessee had paid taxes on the income disclosed and if the AO would have accepted his returned income as per the disclosure, the assessee would have got no chance or opportunity to claim that the disclosure made by him was under force, coercion or duress. - AT Highlights Income Tax Tue, 27 Sep 2016 12:00:59 +0530 https://www.taxtmi.com/highlights?id=31409