https://www.taxtmi.com/caselaws?id=410621 The authenticity of an electronic communication used in income-tax proceedings was seriously disputed, with rival allegations of fabrication and falsehood. Faced with that contest and the absence of a satisfactory departmental enquiry before such allegations were made, the Court directed an independent enquiry by the CBI. Pending that enquiry, the petitioner was protected from coercive recovery action, preserving procedural fairness while the electronic record remained under investigation. en-us Fri, 16 Jul 2021 00:00:00 +0530 Thu, 05 Aug 2021 20:47:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410621 The authenticity of an electronic communication used in income-tax proceedings was seriously disputed, with rival allegations of fabrication and falsehood. Faced with that contest and the absence of a satisfactory departmental enquiry before such allegations were made, the Court directed an independent enquiry by the CBI. Pending that enquiry, the petitioner was protected from coercive recovery action, preserving procedural fairness while the electronic record remained under investigation. Case-Laws Income Tax Fri, 16 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410621