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7. The Ld. DR submitted that in the affidavit assessee had questioned the statement made by the Assessing Officer in order dated 29/03/2016, para 23c. The Assessing Officer states that during the course of survey 3 pen drives were impounded. It was submitted that the pen drives were subjected to forensic examination in the presence of V. Shareef on 22/07/2014 & 23/07/2014. During the forensic examination the data integrity of the pen drives were secured by generating Hash Value Report. The report was handed to V. Shareef also. The I.T.A. Nos. 448-453/Coch/2018, 285-290/Coch/2018 & 446 &447/Coch/2018 working copy of the data in the pen drives were provided to A.P. Vinod Kumar, AR of the assessee for the purpose of reference during the course of assessment proceedings. On a perusal of the impounded materials, the inventory list of the A/c, banks etc found/seized was identified. In the inventory list item no. 9,10,11 in page 2, there is mention of the 3 pen drives impounded. In the 1st page of the inventory list, Shri V. Shareef has signed starting that he has received the copy. It was submitted that there are also Hash Value Reports generated for the pen drives. The fact that the Hash Value Reports are seen signed that the Hash Value Reports are seen signed by the assessee, shows that he was very much aware of the forensic examination, and the same was conducted in his presence and it was duly signed by him.
A Hash Value Report Of Riyaz-M 4GB Pendrive 1
Name Riyaz-M 4GB Pen drive PD-1
Description Physical Disk, 7,821.312 Sectors 3.7GB
Starting Extent oso
Evidence File Riyaz-M 4GB Pen drive PD-1
Full Path Riyaz-M Sandisk Pendrive (black & white) 4Gb\Riyaz-M 4GB Pen drive PD-1 EO1
Device
Name Riyaz-M Sandisk Pen drive PD-1
Actual Date 07/23/14 1017:11AM
Target Date 07/23/14 1017:11AM
File Path C:\Users\D N A\Desktop\PD 2\Riyaz-M 4GB Pen drive PD-1 .E01
Case Number Riyaz-M Sandisk Pendrive (black & white) 4Gb
Evidence Number Riyaz-M 4GB Pen drive PD-1
Examiner Name IT Calicut
Notes Riyaz-M 4 GB Sandisk Pendrive (black & white) PD-1
Label SanDisk
Model Cruzer Blade
Serial Number 200517384209D79052E5
Drive Type Fixed
File Integrity Completely Verified, 0 Errors
Acquisition MD5 7176ffafba844724d00a8764bb63a96
Verification MD5 7176ffafba844724d00a8764bb63a96
GUID 35d955165c503843811fcd90745558f9
EnCase Version 6.19.2
System Version Windows Unknown
Witnesses
Forensic Expert
Assessee
A.O
I.T.A. Nos. 448-453/Coch/2018,
285-290/Coch/2018 &
446 &447/Coch/2018
B Hash Value Report of Riyaz-M4GB Pendrive 1
Is Physical .
Index File C:\Program Files\EnCase6\lndex\Riyaz-M 4GB Pen drive
PD-1-35d955165c503843811fcd90745558f9.
Compression good
Total Size 4,004,511,744 Bytes (3.7GB)
Total Sectors 7,821,312
Disk Signature 00000000
Partitions Valid
Hash Properties
Name Value
Head Set
Hash category
Partitions
Name Id Type Start Total Size
Sector Sectors
Ob FAT32 0 7,821,312 3.7GB
Witnesses
Forensic Expert
Assessee
AO
C Hash Value Report of Riyaz-M Pendrive 2
Name Riyaz-M Pendrive 2
Description Physical Disk: 7,821,312 Sectors 3.7GB
I.T.A. Nos. 448-453/Coch/2018,
285-290/Coch/2018 &
446 &447/Coch/2018
Starting Extent OSO
Evidence File Riyaz-M Pendrive 2
Full Path Riyaz-M Pendrive 2
Device
Name Riyaz-M_Pendrive_2
Actual Date 07/22/14 05:55:27PM
Target Date 07/22/14 05.55:27PM
File Path C:\PD2\PD2.E01
Case No. Riyaz-M_Pendrive_2
Evidence Number Riyaz-M_Pendrive_2
Examiner Name IT -Calicut
Notes 4GB Pendrive belongs To Riyaz-M
Label SanDisk
Model Cruzer Blade
Serial Number 2004 3411431DDC929CC3
Drive Type Fixed
File Integrity Completely Verified, 0 Errors
Acquisition MD5 f07ba9f50106d751ad33S44ec23Q4f39
Verification MD5 f07ba9f50106d751ad33S44ec23Q4f39
QUID 3556b083d16f1149892e232ace655b94
EnCase Version 6.19.2
System Version Windows 7
Witnesses
Forensic Expert
Assessee
A.O
Hash Value Report of Riyaz-M Pendrive 2
Is Physical
Raid Stripe Size 0
Error Granularity 64
Index File C:\Program Files\EnCase6\lndex\Riyaz-M Pen drive-2
3556b083d16f1149892e232ace655b94
Missing Sectors 0
Compression Good
Total Size 4,004,511,744 Bytes (3.7GB)
Total Sectors 7,821,312
Disk Signature 6F647134
Partitions Valid
I.T.A. Nos. 448-453/Coch/2018,
285-290/Coch/2018 &
446 &447/Coch/2018
Hash Properties
Name Value
Head Set
Hash category
Partitions
Name Id Type Start Total Size
Sector Sectors
Ob FAT32 0 7,821,312 3.7GB
Witnesses
Forensic Expert
Assessee
AO
D Hash Value Report of Riyaz-M Pendrive 3
Name Riyaz-M_Pendrive_3
Description Physical Disk, 15,826.944 Sectors 7.5GB
Starting Extent OSO
Evidence File Riyaz-M-Pendrive 3
File Path Riyaz-M-Pendrive 3
Device
Name Riyaz-M_Pendrive_3
Actual Date 07/22/14 06.08.30PM
Target Date 07/22/14 06.08.30PM
File Path C:\PD3\riyaz M-Pendrive-3 E01
Case No. Riyaz-M_Pendrive_3
Evidence Number Riyaz-M_Pendrive_3
Examiner Name IT -Calicut
Notes 8GB Strontium Pendrive belongs To Riyaz-M
Label SRT
Model USB
Drive Type Fixed
I.T.A. Nos. 448-453/Coch/2018,
285-290/Coch/2018 &
446 &447/Coch/2018
File Integrity Completely Verified, 0 Errors
Acquisition MD5 f15f6c64d0336439d65d39f5f440a53f
Verification MD5 f15f6c64d0336439d65d39f5f440a53f
GUID 8255cd57cd96dc45b24ce7acb59e1fde
EnCase Version 6.19.2
System Version Windows 7
Witnesses
Forensic Expert
Assessee
A.O
Hash Value Report of Riyaz-M Pendrive 3
Is Physical .
Raid Stripe 0
Granularity 0
Process ID 0
Index File C:\Program Files\EnCase6\lndex\Riyaz-M-Pendrive-3
3556b083d16f1149892e232ace655b94
Read Errors 0
Missing Sectors 0
Compression Good
Total Size 8,103,395,328 Bytes (7.5GB)
Total Sectors 15,826,944
Disk Signature 182E07C3
Partitions Valid
Hash Properties
Name Value
Head Set
Hash category
Partitions
Name Id Type Start Total Size
Sector Sectors
Ob FAT32 0 7,821,312 3.7GB
Witnesses
Forensic Expert
Assessee
AO
I.T.A. Nos. 448-453/Coch/2018,
285-290/Coch/2018 &
446 &447/Coch/2018
Answer: Already answered above.
F. What is meant by the term "hash value" and what is the significance of "hash value"
Answer: Hash Value is a term associated with Cryptography which is an area of research to both Mathematics and Computer Science.
Hash value is a numeric value of a fixed length that uniquely identifies a large volume . A hash value is often calculated using a standard "hash function". A hash function is mathematical algorithmic function. The process of calculating a hash value (obviously, by using a hash function) is called Hashing process.
I.T.A. Nos. 448-453/Coch/2018, 285-290/Coch/2018 & 446 &447/Coch/2018 12.1 In the present case, the assessee had produced expert opinion of cyber expert with regard to generation of hash value report. The cyber expert is an outside agency. It is an opinion only and it cannot bind the Assessing Officer. This was procured by the assessee on 15/06/2019 after long period of filing the appeal before this Tribunal on 23/10/2018. The assessee was not able to discharge its bona fides in procuring that expert opinion. In our opinion, the assessee wants to derive benefit indirectly which cannot be done directly for which the Tribunal cannot be party. Further, the assessee herein, by way of additional evidence wants to change the complex and character of the case as originally brought out, which is not permissible at this stage. The assessee must prove beyond the shadow of doubt that the assessee was diligent and was not guilty of negligence whatsoever. The sufficient cause in procuring the expert opinion from the cyber expert within the contemplation of the limitation provision must be a cause which is beyond the control of the party invoking the aid of the provisions. In our opinion, in the present case, there is no sufficient cause to procure such cyber expert opinion after such a long period after survey in this case. The seeker of justice must come with clean hands and should prove that there was no negligence whether in action or want of bona fides. We find that in the affidavit, the assesses were not able to understand the significance of the hash value report. There was delay in procuring the expert opinion and it was procured with such a delay so as to delay the proceedings under the Act. More so, the affidavits filed by the assesses herein were self serving documents so as to derive undue benefit. We are not convinced with I.T.A. Nos. 448-453/Coch/2018, 285-290/Coch/2018 & 446 &447/Coch/2018 the reason explained by the assessee in obtaining the cyber expert opinion after such a long period. Even if it is admitted as additional evidence, that cannot bind the Assessing Officer. The apprehension of the assesses is that the Department has tampered with the pen drives. In our opinion, pen drives were impounded by the Department during the course of survey u/s. 133A on 14/07/2014 in the office of Mr. Riyaz and the inventory report was prepared on 14/07/2014 and after such a long period of delay, the assessee is making this allegation that the pen drives are tampered which cannot be appreciated. The hash value report was generated on 22/07/2014 and 23/07/2014 which was duly witnessed by two local punchas and countersigned by the assesses as well as the forensic expert which means that the assesses were well aware of the generation of hash value report and the same was done in their presence. Hence, the additional evidence at this stage cannot be admitted as there was no sufficient cause in procuring such additional evidence. More so, if the assessees have doubted the integrity of the income tax officer concerned stating that they have tampered or manipulated the pen drives, in such circumstances, the assessees ought to have reported the matter to the higher authorities concerned so as to take appropriate action against the erred officer. Accordingly, the additional evidence is not admitted and these issues in all the appeals of the assesses are dismissed I.T.A. Nos. 448-453/Coch/2018, 285-290/Coch/2018 & 446 &447/Coch/2018