2015 (11) TMI 929

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....d to question validity and correctness of the judgment dated 03.04.2014 passed by learned Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur affirming the order dated 28.10.2013 passed by learned Commissioner, Income Tax (Appeals), Udaipur. In brief, facts of the case are that during the course of the survey as per Section 133-A of the Income Tax Act, 1961, certain incriminating documents ca....

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....33-A of the Income Tax Act does not empower Income Tax officer to examine any person on oath; hence, the statement recorded under Section 133-A has no evidentiary value and any admission made during such statement cannot be made basis of addition. The appeal preferred by the revenue before the Income Tax Appellate Tribunal came to be dismissed by the judgment impugned. Learned counsel appear....