Data retrieved from Pen Drive can’t be sole Evidence for Re-Assessment without Certificate of Person-in-Possession as per Evidence Act: ITAT [Read Order]

By Taxscan Team - On April 27, 2022 3:33 pm - 2 mins read

Data retrieved - Pen Drive - sole Evidence - Re-Assessment - Certificate of Person-in-Possession - Evidence Act - ITAT - Taxscan

The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has held that the data retrieved from the pen drive seized during the search cannot be a sole basis for re-assessment under section 147/148 of the Income Tax Act, 1961 in the absence of certificate required under section 65B (4) of The Indian Evidence Act,…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?

Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc
Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)

₹1199 + GST for 1 year

Subscribe Now

Topics