https://www.taxtmi.com/caselaws?id=12666 In a challenge to additions based on a survey under s.133A, the HC held that while income-tax authorities may inspect premises and record statements, they cannot demand on-the-spot tax collection, and there is no statutory right to cross-examine persons whose statements are recorded during survey. Since the estimation of sales and gross profit was founded not solely on such statements but on cumulative material-shop location, past history, defects in books, and contemporaneous statements-its acceptance by the AO, as modified by the first appellate authority and affirmed by the Tribunal, was a pure finding of fact. As sufficiency of evidence does not raise a substantial question of law, the appeal was dismissed. en-us Wed, 06 Feb 2002 00:00:00 +0530 Tue, 23 Dec 2025 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12666 In a challenge to additions based on a survey under s.133A, the HC held that while income-tax authorities may inspect premises and record statements, they cannot demand on-the-spot tax collection, and there is no statutory right to cross-examine persons whose statements are recorded during survey. Since the estimation of sales and gross profit was founded not solely on such statements but on cumulative material-shop location, past history, defects in books, and contemporaneous statements-its acceptance by the AO, as modified by the first appellate authority and affirmed by the Tribunal, was a pure finding of fact. As sufficiency of evidence does not raise a substantial question of law, the appeal was dismissed. Case-Laws Income Tax Wed, 06 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12666