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Revenue has not chosen to send the said computer system /hard disk for forensic examination by experts to counter aforesaid serious allegations levied

only that the search party has seized the computer data and sent it to the Central Forensic Laboratory, Hyderabad for retrieving the deleted data ... particular period and the seized computer data which was sent for examination by the Central Forensic Laboratory revealed further suppression of sales data, therefore, assessee

Indian Evidence Act. Electronic data such as a pen drive or computer file is admissible evidence only when accompanied by a valid certificate under Section ... Evidence Act. In the present case, no such certification or forensic verification was produced by the AO, making the reliance on the pen drive data

been not established in respect of the loans raised by the appellant. Forensic audit done by the auditors appointed by the lenders has already indicted ... patently unbelievable claim that books, records and all supporting documents including computer records for AY 2007- 08 to AY 2013-14 for all 8 companies

been not established in respect of the loans raised by the appellant. Forensic audit done by the auditors appointed by the lenders has already indicted ... patently unbelievable claim that books, records and all supporting documents including computer records for AY 2007- 08 to AY 2013-14 for all 8 companies

Genom Biotech Pvt Ltd., Mumbai vs Acit Cc -40, Mumbai on 14 March, 2018 IN

Grasim Industries Ltd vs Deputy Commissioner Of Income Tax on 29 June, 1998 ORDER 1

Dr. J.N. Mokashi vs Income-Tax Officer on 20 July, 1981 Equivalent citations: [1983

Ashwin J. Sanghvi, Mumbai vs Dcit Cc 36, Mumbai on 11 April, 2018 IN THE

Dcit Central Cirlce-8(4), Mumbai vs M/S Kalyanji Velji (Huf), Mumbai on 8