ITR
Getting a copy of your recorded statement
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Facts
You can request a copy of your recorded statement. Courts have held that material used against a taxpayer should be shared, and a copy helps you reply accurately later.
Provisions and law
- Sec 131, Income-tax Act 1961 (now Sec 246, Income-tax Act 2025)Officers have civil court powers to summon, examine on oath and call for books and documents
- Sec 142(1), Income-tax Act 1961 (now Sec 268(1), Income-tax Act 2025)Notice of inquiry before assessment asking for returns, accounts or documents
Analysis
Ask for the copy at the end of the session, or in writing afterwards. Example: an officer later proposes an addition of ₹10 lakh saying you admitted it in your statement; having a copy lets you show what you actually said and any clarification you gave. If the copy is refused, record your request in writing so it is on the file.
Conclusion
- Ask for a copy before you leave
- If not given, send a written request with the date of the statement
- Compare it with your notes
- Use it in any later reply or appeal
A Savvy can do this for you
Summons, Sec 131 (now 246)
₹4,999
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