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of <h1>ITAT Jaipur Rules Statements from Section 133A Surveys Aren't Conclusive Evidence for Multiple Tax Assessment Years.</h1> The Income Tax Appellate Tribunal (ITAT) in Jaipur analyzed the evidentiary value of statements recorded during survey operations under Section 133A of the Income Tax Act, 1961. The tribunal distinguished between statements recorded during surveys and those recorded during search operations under Section 132(4), noting that the latter can be used as evidence due to being made under oath. The tribunal emphasized that statements recorded during surveys are not conclusive evidence and cannot be used to make additions across multiple assessment years. The judgment, supported by various judicial precedents, reinforced that such statements should not be treated as incriminating material.
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