Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
HC held that Section 65B of the Indian Evidence Act, 1872 and corresponding provisions in Bharatiya Sakshya Adhiniyam, 2023 are inapplicable to income tax assessment proceedings. The court determined that technical evidentiary rules do not govern such administrative proceedings. Electronic records seized from the assessee's systems can be admitted without mandatory expert certification. While the assessee retains the right to challenge the genuineness of electronic materials, procedural technicalities cannot shield them from scrutiny. The court emphasized that departmental manuals lack statutory force and cannot override established legal principles regarding evidence admission in assessment proceedings.
HC held that Section 65B of the Indian Evidence Act, 1872 and corresponding provisions in Bharatiya Sakshya Adhiniyam, 2023 are inapplicable to income tax assessment proceedings. The court determined that technical evidentiary rules do not govern such administrative proceedings. Electronic records seized from the assessee's systems can be admitted without mandatory expert certification. While the assessee retains the right to challenge the genuineness of electronic materials, procedural technicalities cannot shield them from scrutiny. The court emphasized that departmental manuals lack statutory force and cannot override established legal principles regarding evidence admission in assessment proceedings.
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