https://www.taxtmi.com/caselaws?id=338084 Loose sheets, computer printouts, hard disks, pen drives and other unconnected material not maintained in the regular course of business cannot, by itself, be treated as legally reliable evidence. Such material has no evidentiary value unless supported by independent, cogent and admissible proof. On that basis, the Court noted that random and uncorroborated documents could not justify constitution of a special investigation team or initiation of criminal investigation. Applying the settled principle that an FIR or investigation requires disclosure of a cognizable offence and a prima facie case, the absence of corroboration here meant no such threshold was met. A roving inquiry would therefore amount to misuse of process. en-us Wed, 11 Jan 2017 00:00:00 +0530 Wed, 28 May 2025 12:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338084 Loose sheets, computer printouts, hard disks, pen drives and other unconnected material not maintained in the regular course of business cannot, by itself, be treated as legally reliable evidence. Such material has no evidentiary value unless supported by independent, cogent and admissible proof. On that basis, the Court noted that random and uncorroborated documents could not justify constitution of a special investigation team or initiation of criminal investigation. Applying the settled principle that an FIR or investigation requires disclosure of a cognizable offence and a prima facie case, the absence of corroboration here meant no such threshold was met. A roving inquiry would therefore amount to misuse of process. Case-Laws Income Tax Wed, 11 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338084