Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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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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