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Showing contexts for: cloud computing in M/S.Sisco Medicals Device Private ... vs The Assistant Commissioner (Ct) on 11 June, 2021Matching Fragments
34. It is also not clear as to how the petitioner can state that it has no means to retrieve the records to substantiate any of the transactions. The Petitioner is not only a dealer under the provisions of the enactments but also an assessee under the provisions of the other tax enactments.
35. In the course of business, it is expected that it would have maintained records not only physically but also in demat form. Further, in the age of digitization and maintenance of electronic records and cloud computing, it is highly improbable that physical records allegedly lost either due to the fire accident on 13.08.2012 or during the flood that ravaged the City of Chennai between the last week of November 2015 and first three weeks of December 2015 cannot be retrieved.