Excel for
F.No. 286/9812013-IT(lnv.D)
Room No. 265A North Block
To Subject: Admissions of Undisclosed Income under coercion/pressure during Search/Survey – reg Ref: 1) CBDT letter F. No. 286/57/2002-IT(Inv.II) dt. 03-07-2002 2) CBDT letter F. No. 286/211.003-IT(Inv.Il) dt. 10-03-1003 3) CBDT letter F. No. l86/9812013-IT(Inv.II) dt. 09-01-2014 Sir/Madam, Instances/complaints of undue influence/coercion have come to notice of the CBDT that some assessees were coerced to admit undisclosed income during Searches/Surveys conducted by the Department. It is also seen that many such backed by credible evidence. Such actions defeat the very purpose of Search/Survey operations as they fail to bring the undisclosed income to tax in a sustainable manner leave alone levy of penalty or launching of prosecution. Further, such actions show the Department as a whole and officers concerned in poor light. 2. I am further directed to invite your attention to the Instructions/Guidelines issued by CBDT from time to time, as referred above, through which the Board has emphasized upon the need to focus on gathering evidences during Search/Survey and to strictly avoid obtaining admission of undisclosed income under coercion/undue influence. 3. In view of the above, while reiterating the aforesaid guidelines of the Board, I am directed to convey that any instance of undue influence/coercion in the recording of the statement during Search/Survey/Other proceeding under the I.T.Act.1961 and or recording a disclosure of undisclosed income under undue pressure/ coercion shall be viewed by the Board adversely. 4. These guidelines may be brought to the notice of all concerned in your Region for strict compliance. 5. I have been further directed to request you to closely observe/oversee the actions of the officers functioning under you in this regard 6. This issues with approval of the Chairperson, CBDT K Ravi Ramachandran Director (lnv)II CBDT
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