https://www.taxtmi.com/caselaws?id=438652 The Revenue's appeals against the Income Tax Appellate Tribunal's decision for the assessment years 2012-2013 and 2016-2017 were dismissed. The court found that the Assessing Officer (AO) had not properly verified digital evidence, leading to violations of natural justice principles. The AO's additions based on seized materials were deemed to lack proper foundation and were made on an estimate basis. The High Court upheld the lower authorities' decisions, noting the AO's failure to meet legal requirements in the assessment process. Consequently, the appeals were dismissed due to the absence of any substantial question of law. en-us Thu, 09 Mar 2023 00:00:00 +0530 Tue, 06 Jun 2023 08:43:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438652 The Revenue's appeals against the Income Tax Appellate Tribunal's decision for the assessment years 2012-2013 and 2016-2017 were dismissed. The court found that the Assessing Officer (AO) had not properly verified digital evidence, leading to violations of natural justice principles. The AO's additions based on seized materials were deemed to lack proper foundation and were made on an estimate basis. The High Court upheld the lower authorities' decisions, noting the AO's failure to meet legal requirements in the assessment process. Consequently, the appeals were dismissed due to the absence of any substantial question of law. Case-Laws Income Tax Thu, 09 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438652