Statement U/s.133A have no evidentiary value if recorded by officer not empowered to

Briefly stated facts are that a survey operation under section 133A of the Income Tax Act, 1961 was carried out at the premises of the assessee on 6.3.2009. A notice under section 148 of the Act was issued on 26.12.2011, which was duly served upon the assessee. In response to the notice, the assessee did not file return within time period stipulated in the notice, but filed return on 15.3.2013. It emerges out from the record that the statement of the assessee was recorded on 6.3.2009. Thereafter, his statement was recorded on 20.3.2009 and 30.3.2009. Copy of the statement recorded on 6.3.2009 ...