five varieties, viz., floppy disc, hard disc, removable or exchangeable disc, compact disc and digital video disc. Of these, four are specifically described as eligible ... fixed hard disc is necessary. Therefore, the disc drive, even if designated within the computer environment as a hard disc drive, will be a removable
requested for supply of soft copy of the printout of the hard disc but the department has provided only truncated and distorted version of data ... document RUD 22. The appellant has asked the copy of the hard disc taken by the investigating authority on 12.1.2007 and the copy
Revenue that the hard disk contained
data pertaining to the assessee and, therefore, it was rightly held that the
hard disc belong to the assessee ... disputed that the said hard disk also did not contain any
incriminating material as the data on the hard disc only supported the
return filed
assessment
year 2003-04 to 2005-06 were found in the hard disc seized from the premises of
the M/s Wings Pharmaceuticals
Internet. Though such floppy disc; the CD-ROM or the Hard Disc are tangible
commodities, but, the software embedded in these media devices is intangible
Sejal Gopalbhai Shah, Ahmedabad vs Assessee on 8 February, 2016
आयकर अपील
य अ धकरण
During the assessment proceedings, the books of
assessee seized from the hard disc and the same were examined.
However, it was found that no such
assessment proceedings assessee could not
produce any details as computer hard disc in which the accounts of
the company have been stored got corrupted
annexure are marked as under:
Party A-7
Annexure A-45, Hard Disc containing Books of Accounts of M/s.
Narsi Creations
seizure proceedings in the office premises of Shri Mukesh Choksi,
external hard disc was found and seized. Perusal of the data revealed that the
assessee
