Digital Data recovered during Search has Evidentiary Value, can be relied on to Make Addition: ITAT [Read Order]

Digital Data - Evidentiary Value - Addition - ITAT - Taxscan

The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has held that the digital data recovered by the income tax department during the search proceedings has evidentiary value under the Income Tax Act, 1961. The department approached the Tribunal challenging the order of the first appellate authority wherein the assessment was quashed on the…

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The Assistant Commissioner of Income Tax vs Conc Shade Construction Pvt. Ltd

Counsel for Appellant:   Shri V. Chandrashekar

Counsel for Respondent:   Shri Sankar Ganesh K

CITATION:   2022 TAXSCAN (ITAT) 403

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