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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
P. SAM KOSHY, Suddala Chalapathi Rao, JJ
Surabhi Shelters Pvt. Ltd., Hyderabad. – Appellant
Versus
The Dy. Commissioner of Income-Tax, Central Circle III, Hyderabad. – Respondent
| Table of Content |
|---|
| 1. overview of the appeal filed. (Para 1 , 2 , 4) |
| 2. argument about the evidentiary value of the statement. (Para 8 , 9 , 10) |
| 3. discussion on the admissibility of statements under coercion. (Para 12 , 13 , 19) |
| 4. court's ruling on the reliance on retracted statements. (Para 22 , 23 , 24) |
| 5. conclusion of the verdict. (Para 25 , 26) |
JUDGMENT:
(Per the Hon’ble Sri Justice Suddala Chalapathi Rao)
This appeal is filed aggrieved by the order of the Income Tax Appellate Tribunal, Hyderabad, ‘B’ Bench, Hyderabad (for short ‘the ITAT’) in IT(SS)A.No.79/HYD/2006, for the block period 1992-93 to 2000-01(up to 17.08.2000).
2. Heard Sri Y.Ratnakar, learned counsel for the appellant/assessee, Ms B.Sapna Reddy, learned Senior Standing Counsel for Income Tax Department for respondent/Revenue, and perused the record.
3. The brief facts of the case are that, the appellant/assessee is a property developer. On 17.08.2000, the respondent-authorities have conducted a search at the office premises of the appellant/assessee and also at the residential premises of its Managing Director and other directors. During search, no incriminating material relating to tax evasion was found, but, however, th
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