The relevant facts qua the detenus as are necessary for the adjudication of the subject writ petitions are briefly encapsulated as follows -i The Income Tax Department conducted a search ... and seizure operation on at premises allegedly belonging to the Detenu No and persons allegedly associated with him Thereupon a Statement Annexure P- of the Detenu No was recorded u s of the Income Tax Act on the wherein the Detenu No admittedly stated that he had studied only till the VIII standard and therefore expressed his volition to record his statement in Hindi