Income Tax Dept must mandatorily follow Digital Evidence Investigation Manual by CBDT while conducting searches and seizing electronic evidence: Madras HC [Read Order]
Mandatory for Income Tax Dept to follow Digital Evidence Investigation Manual by CBDT while conducting searches and seizing electronic evidence, rules Madras HC
By Kalyani B. Nair - On March 13, 2024 11:20 am - 2 mins read
A Single Bench of the Madras High Court ruled that Income Tax Department should mandatorily follow Digital Evidence Investigation Manual by the Central Board of Direct Taxes ( CBDT ) while conducting searches and seizing electronic evidence. The case of the petitioner is that the respondents-Department had conducted a sudden search under Section 132 of…
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