Bom HC: LARR Authority Can Examine Limitation Issues in Land Acquisition References under 2013 Act  ||  MP HC: Long-Serving Employees Cannot Be Denied Regularisation by Retrospective Statutory Amendments  ||  J&K&L HC: Routine Challenges to Lok Adalat Awards Defeat Their Purpose of Quick Dispute Resolution  ||  Bombay HC: Restricting Compensation For Wild Animal Damage to Select Species Violates Article 14  ||  Supreme Court: Corporate Guarantee Constitutes as Financial Debt under the IBC  ||  Supreme Court: No Right to Full Tenure Exists When Appointment is Made ‘Until Further Orders’  ||  SC Mandates Trial Courts Seek Reports on Mitigating and Aggravating Factors Before Death Sentencing  ||  Supreme Court: Schools Cannot Delay Admission of State-Allotted Student over an Eligibility Dispute  ||  J&K&L HC: Delay in Executing Preventive Detention on Unsubstantiated Medical Ground Makes it Invalid  ||  Delhi HC Allows AITA Results For Interim Management and Directs Fresh Elections Under New Sports Law    

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