What is the evidentiary value of a statement made on oath by the assessee to the income-tax authority in survey proceedings held under section 133A of the Act. Section 133A of the Act deals with survey proceedings. Section 133A(3)(iii) of the Act provides that an income-tax authority acting under section 133A may record the statement of any person which may be useful for, or relevant to, any proceeding under the Act. It is evident from this provision that, during survey proceedings, the income-tax authority has got power to record the statement of any person. The expression “any person” in this provision includes an assessee. Section 133A of the Act, unlike section 132(4) of the Act does not specifically empower the income-tax authority to examine a person on oath. However, section 133A of the Act does not also prohibit the income-tax authority to administer oath to a person. As in the case of an accused in a criminal proceeding, there is no specific prohibition as contained in section 4(2) of the Oaths Act, 1969 against administering oath to an assessee in the proceedings under section 133A of the Act. The status of an assessee in the proceedings under section 133A of the Act cannot be equated to the status of an accused in a criminal case. Therefore, merely by reason of the fact that the income-tax authority has administered oath to an assessee and recorded his sworn statement during the survey proceedings under section 133A of the Act, it cannot be found that such statement has no evidentiary value at all and that it cannot be used in any manner against the assessee in any proceedings under the Act. C.K. Abdul Azeez [2019] 417 ITR 363 (Ker).
