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![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]](https://www.taxscan.in/wp-content/uploads/2022/04/Data-retrieved-Pen-Drive-sole-Evidence-Re-Assessment-Certificate-of-Person-in-Possession-Evidence-Act-ITAT-Taxscan.jpeg "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]")
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]
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...