https://www.taxtmi.com/caselaws?id=311056 Electronic data in pen drives may be relied on in assessment where the material forms part of the assessee group's books or records and the relied-upon data is supplied to the assessee. On these facts, the Tribunal found no denial of natural justice because an opportunity to examine the employee had been given, but he did not appear, and rejected the challenge to cross-examination and evidentiary value. It also held that additional grounds or evidence require sufficient cause, bona fides, and necessity for just adjudication; a belated, self-serving cyber-expert opinion was not admitted, particularly where hash-value reports had already been generated in the presence of the assessee and witnesses. en-us Mon, 05 Aug 2019 00:00:00 +0530 Tue, 05 Dec 2023 21:03:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311056 Electronic data in pen drives may be relied on in assessment where the material forms part of the assessee group's books or records and the relied-upon data is supplied to the assessee. On these facts, the Tribunal found no denial of natural justice because an opportunity to examine the employee had been given, but he did not appear, and rejected the challenge to cross-examination and evidentiary value. It also held that additional grounds or evidence require sufficient cause, bona fides, and necessity for just adjudication; a belated, self-serving cyber-expert opinion was not admitted, particularly where hash-value reports had already been generated in the presence of the assessee and witnesses. Case-Laws Income Tax Mon, 05 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311056