details / information / co-operation from
the applicant should be considered in computing the income of the
applicant. (Page).
Ld. Pr. CIT at para 4.1 on page ... conclusion
part), the AO observed that-
a) The digital evidence forensically retrieved from the computer
backup shows the active participation of the assessee in accessing
M/S. Ketan Construction Ltd.,, ... vs The Dy. Commr. Of Income Tax, Cen. ... on 3
Deputy Commissioner Of Income-Tax, ... vs Sarvanand Sadhuram Sonvani, Rajkot on 23 February, 2026
Shree
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