https://www.taxtmi.com/caselaws?id=311032 Where additions are based on electronic records retrieved from a seized computer, the statutory requirements for admissibility and proof of such evidence must be examined before the merits can be decided. Because that issue had not been considered by the lower authorities and went to the root of the assessment, the matter was admitted and restored to the Assessing Officer for fresh adjudication. The connected quantum issues were also remanded for reconsideration, and the penalty proceedings were returned for fresh determination since they depended on the outcome of the reassessed quantum findings. en-us Thu, 24 May 2018 00:00:00 +0530 Mon, 04 Dec 2023 21:17:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311032 Where additions are based on electronic records retrieved from a seized computer, the statutory requirements for admissibility and proof of such evidence must be examined before the merits can be decided. Because that issue had not been considered by the lower authorities and went to the root of the assessment, the matter was admitted and restored to the Assessing Officer for fresh adjudication. The connected quantum issues were also remanded for reconsideration, and the penalty proceedings were returned for fresh determination since they depended on the outcome of the reassessed quantum findings. Case-Laws Income Tax Thu, 24 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311032