MP HC: Policy of First Come, First Serve is Inherently Flawed  ||  Bombay HC: Arbitration Clause Giving Unilateral Power Does Not Render the Agreement Invalid  ||  Madras HC: Taxpayer Not Responding to Notices Should be Sent Reminder through RPAD  ||  Madras HC: Taxpayer Not Responding to Notices Should be Sent Reminder through RPAD  ||  Bombay HC: There is Prohibition Only on "Talaq-e-biddat" and Not on "Talaq-e-Ahsan"  ||  Bombay HC: Government Allottee Lacking Legal Occupation Can’t be Considered ‘Deemed Tenant’  ||  AP HC: If a “Necessary Party” is Not Impleaded, the Suit Itself is Liable to be Dismissed  ||  Delhi HC: No Affect on Charitable Trust’s Status for Making Payments for Services by Related Party  ||  Bombay HC Directs State Govt. to Upload State's Prison & Police Manual on Internet  ||  Delhi HC: If Use of Smoke Cannister a Terrorist Act then Every Holi & IPL Match Will Attract UAPA    

ITAT, Mumbai: Data Retrieved From Pen Drive Can’t be Sole Evidence For Re-Assessment - (28 Apr 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal, Mumbai has held that the data retrieved from the pen drive seized during the search can’t be a sole basis for re-assessment under section 147 and 148 of the Income Tax Act, 1961 in the lack of required certificate under section 65B (4) of The Indian Evidence Act, 1872.

Tags : INCOME TAX APPELLATE TRIBUNAL   DATA RETRIEVED   INCOME TAX ACT   1961   SECTION 147   SECTION 148   SECTION 65B (4)   INDIAN EVIDENCE ACT   1872  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved