ITAT, Mumbai: Data Retrieved From Pen Drive Can’t be Sole Evidence For Re-Assessment - 28.04.2022

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

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