Nsb Bpo Solutions Pvt Ltd vs Bhopal on 26 November, 2024
Page 1 of 56
residential premises also resulted in recovery of one laptop, one
external hard-disc, one 16 GB Pendrive of Sandisk make. All the
documents ... were scrutinized by the Revenue and the data
contained in the hard-discs, and and Pendrive was retrieved and
examined. From the said data, Revenue
M/S Vidya Niketan Samiti, Bhopal vs The Dcit, ,Cenral-1, Bhopal on 9 February
asked the mirror
image and the hash value of the hard disc, hence, he has not
provided. On checking the URLs of the device ... hard disk from the
laptop connected to their Forensic Work Station to do mirror
image. After taking the mirror image of laptop hard disc
books of
accounts (seized books of accounts in the form
of Hard Discs which were not even looked into).
5. That the order ... from
the students and without even considering the fact that the
hard discs seized had not been opened and looked into. The Ld.
AR also
demand is primarily based on the evidence supposedly contained in the hard disk of the computer found in the premises of Kathiawad Industries ... page, in an added row, reading SUPPY OF COKE DUST(SOURCE-HARD DISC M/S. HINDUSTAN EXPORTS, MONTH JANUARY -2008. It is obvious that these
result
of search, various loose papers, valuables and computer hard discs and pen drives
were seized by the department from various places which include ... person. It is
submitted that the diaries and computer pen drive/ hard disc found during the
course of search contained not only the details
assessee that the said print out taken from the seized
hard disc is prepared under the heading 'forecast' is
accepted, the assessee gets ... additions treating the figures in the printouts of the seized
hard-disc as forecast. Referring to paper book pages 154 and
155, he submitted that
software by an Indian entity by copying the software on the hard disc
of the computer (page 124 of the decision). Apart from this, Revenue ... High Court concludes the right to copy the software on the hard disc of the
computer amounts to use of copy right
discrepancy. The assessee was also provided with the
back-up hard disc, which was seized during the course of the search. On the
basis ... also transpires
that a back-up of the computer hard disc was also taken at the time of search
which also contained a Trading account