https://www.taxtmi.com/caselaws?id=26576 Section 132(4) of the Income-tax Act permits examination on oath only during search or seizure and only in relation to a person found in possession or control of the relevant assets or records. Where a statement was recorded before the search commenced and the material did not clearly establish that the person was examined on oath, the statutory foundation for offences under Sections 181 and 193 IPC was not shown. On that footing, the complaint failed to disclose the ingredients of the alleged offences at the threshold and process was not warranted. en-us Fri, 01 Nov 1985 00:00:00 +0530 Sat, 06 Feb 2010 11:26:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26576 Section 132(4) of the Income-tax Act permits examination on oath only during search or seizure and only in relation to a person found in possession or control of the relevant assets or records. Where a statement was recorded before the search commenced and the material did not clearly establish that the person was examined on oath, the statutory foundation for offences under Sections 181 and 193 IPC was not shown. On that footing, the complaint failed to disclose the ingredients of the alleged offences at the threshold and process was not warranted. Case-Laws Income Tax Fri, 01 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26576