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Court Upholds Validity of Statement in Section 153A Income Tax Case; No Request for Copies Made u/s 132(A.
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....Assessment u/s 153A - Validity of statement recorded during search - If the statements of copies were provided to the petitioner's father before his demise, he could have retracted his statements is concerned, the said contention will have to be necessarily rejected, in view of the fact that under Section 132(A) a request will have to be made by the person from whose custody any books of account or other documents were seized. In the case on hand, as seen from the documents filed along with the typed set of papers, this Court does not find any such request made by the petitioner's father during his life time seeking for copies of sworn statements given by him at the time of search under Section 132(A) of the Income Tax Act. - HC....