Statement recorded during Survey u/s 133A has no evidentiary value – Any admission made merely on the basis of statement is illegal

Statement recorded during Survey u/s 133A has no evidentiary value – Any admission made merely on the basis of statement is illegal   ITAT Kolakata has reiterated that the addition on the basis of statement recorded has no evidentiary value without any incriminating material. The case details is as under: ITAT KOLKATA:- DCIT, CENTRAL CIRCLE-1…

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