MP High Court: Women Retain Reservation Benefits After Marriage if Caste is Recognized in Both States  ||  Allahabad HC: Police Must Prosecute Informants of False Firs, and IOs May Face Contempt if They Fail  ||  MP HP: Over-Age Candidate Cannot Claim Age Relaxation Due to Delay in Earlier Recruitment  ||  Kerala HC: Petrol Pump Licence is Automatically Cancelled on Lease Expiry Without Any Hearing  ||  MP HC: Trial Courts Cannot Grant Permanent Injunction in Title Suits Without Recovery of Possession  ||  MP High Court: Guardians Can be Liable For Minors Flying Kites With Chinese Manjha  ||  SC: Under Order XXI Rule 102 CPC, A Transferee Pendente Lite Cannot Obstruct Execution of a Decree  ||  SC: RTE Act promotes fraternity and equality by children of judges and vendors studying together  ||  MP High Court: Aadhaar and Voter ID Cards are Not Definitive Proof of Date of Birth  ||  Chhattisgarh HC: Second Marriage During Subsisting First Marriage Void Unless Custom Permits It    

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