No Writ Petition Miantainable Against Order of Appellate Authority Upholding Imposition of Property Tax: Chhattisgarh HC

The Delhi High Court ruled that no addition could be made in the hands of an assessee based solely on retracted statements. In a case concerning a taxpayer, the Assessing Officer had relied on statements made by the assessee during the investigation, which were later retracted by the individual. The court emphasized that retracted statements do not carry the same weight as statements made under oath, and thus, should not be used as the sole basis for tax assessments. The decision highlights the principle that evidence should be corroborated with other facts and documentation before any assessment or tax liabilities are imposed. The ruling reinforces the legal protection for taxpayers against forced or retracted confessions in income tax cases.