https://www.taxtmi.com/caselaws?id=11671 The court set aside the Tribunal's order restoring the addition of Rs. 4,00,000 as undisclosed income for the assessment years 1992-93 and 1993-94. The assessment orders were also set aside, and the matter was remitted to the Assessing Officer for fresh assessment, strictly following the procedure prescribed under section 143(3) of the Income-tax Act, 1961. The court affirmed the Tribunal's finding that the statements were made voluntarily and without coercion, threat, or inducement. The appeals were partly allowed, with no order as to costs. en-us Wed, 30 Jul 2003 00:00:00 +0530 Wed, 26 Dec 2018 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11671 The court set aside the Tribunal's order restoring the addition of Rs. 4,00,000 as undisclosed income for the assessment years 1992-93 and 1993-94. The assessment orders were also set aside, and the matter was remitted to the Assessing Officer for fresh assessment, strictly following the procedure prescribed under section 143(3) of the Income-tax Act, 1961. The court affirmed the Tribunal's finding that the statements were made voluntarily and without coercion, threat, or inducement. The appeals were partly allowed, with no order as to costs. Case-Laws Income Tax Wed, 30 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11671