https://www.taxtmi.com/caselaws?id=442040 A Panchnama that only records revocation of a restraint order, without any fresh search or seizure, cannot be treated as the last Panchnama for computing limitation under search assessment provisions; limitation must run from the earlier Panchnama, and the assessment was therefore time-barred. Electronic records are admissible only on strict compliance with the statutory requirements for computer output and the supporting certificate; where the certificate does not properly establish the source device, conditions of production, and other mandatory particulars, the digital evidence is inadmissible. en-us Fri, 18 Aug 2023 00:00:00 +0530 Wed, 25 Mar 2026 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442040 A Panchnama that only records revocation of a restraint order, without any fresh search or seizure, cannot be treated as the last Panchnama for computing limitation under search assessment provisions; limitation must run from the earlier Panchnama, and the assessment was therefore time-barred. Electronic records are admissible only on strict compliance with the statutory requirements for computer output and the supporting certificate; where the certificate does not properly establish the source device, conditions of production, and other mandatory particulars, the digital evidence is inadmissible. Case-Laws Income Tax Fri, 18 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442040