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Statement recorded u/s 132(4) without corroborative evidence could not fasten any liability
Case Law Details
- Case Name
- Shree Ganesh Trading Co. Vs Commissioner of Income-tax (Jharkhand High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts
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HIGH COURT OF JHARKHAND
Shree Ganesh Trading Co.
versus
Commissioner of Income-tax
Tax Case No. 8 of 1999
January 3, 2013
ORDER
1. The following questions of law have been referred to this Court under section 256(1) of the Income Tax Act, 1961 by the Income Tax Appellate Tribunal, Patna Bench, Patna:-
“1. Whether the statement on oath recorded on 24.9.87 u/s 132(4) of the Act will be governed by the said provision as it stood on 24.9.87 or as amended by insertion of the Explanation therein w.e.f 1.4.89?
2. Whether the statement on oath recorded on 24.9.87 is wit...
