SC: Magistrates Should Not Record Prosecution Evidence in Sessions-Triable Cases  ||  Supreme Court Lays Down Guidelines on Using ITRs to Assess Motor Accident Victims' Income  ||  Supreme Court: Citing AI-Generated Fake Precedents Amounts to Advocate Misconduct  ||  Bombay HC: Horse-Trading Rampant in Maharashtra, FIRs 'Washed' After Switching Sides  ||  Tripura High Court: Senior Citizens Cannot be Penalised For Failing to Follow Cases Online  ||  Delhi High Court: Parent Cannot Gain Advantage by Keeping a Child Against a Foreign Court Order  ||  Allahabad HC: Places of Worship Act Bars Conversion of Religious Character, Not State Acquisition  ||  Jharkhand HC: Single Instance of Mother-In-Law Abusing Daughter-In-Law Does Not Amount to Cruelty  ||  Madras High Court: No Appeal Lies Against E-Court Status or Adjournment Orders  ||  Chhattisgarh HC: Judicial Officer Promotion Cannot be Denied on Complaint Without Disciplinary Action    

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 2026 - All Rights Reserved