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9. NA INSTANCE NO.9 i. The Digital Evidence Investigation Manual (hereinafter referred to as "DEI Manual") as prepared by the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance expressly mentions in Chapter 8 which discuses "Guidelines for Documentation and Seizure of Digital Evidences" at page 88 in paragraph 8.2 by stating that:

"Before seizing any of the digital evidence, their hash value must be calculated using forensic tools such as cyber check or duplicator or anything else. There will be a report generated by these tools which can be attached along with the panchnama"

ii. It is evident from Pachamama dated 22.08.2023, that the Opposite Party has deliberately and illegally chosen not to calculate the Hash Value of the seized electronic device/hard disk drive that is presently in custody of the opposite party, contrary to DEI Manual.

iii. Hence, the Opposite Party has deliberately created the scope for tampering and/or introduced malware and/or altering the date contained in the hard disk drive. . i. While Opposite Party has failed to show any material against the petitioner or even the case diary, but while the instant criminal revisional application is subjudice before this Hon'ble Court, the Opposite Party has served the petitioner with a fresh Summons dated 10.09.2023 under Section 50 (2) and (3) of the PMLA.