https://www.taxtmi.com/highlights?id=75256 Procedure of Conducting the search and seizure of the digital data from the premises of the petitioner - seizure of the .txt files from an undisclosed location - Digital Evidence Investigation Manual - The High court set aside the assessment orders related to the seizure, directing a re-examination in accordance with the Digital Evidence Investigation Manual issued by CBDT, highlighting that such procedures are mandatory and not optional. en-us Wed, 28 Feb 2024 08:36:20 +0530 Wed, 28 Feb 2024 08:36:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75256 Procedure of Conducting the search and seizure of the digital data from the premises of the petitioner - seizure of the .txt files from an undisclosed location - Digital Evidence Investigation Manual - The High court set aside the assessment orders related to the seizure, directing a re-examination in accordance with the Digital Evidence Investigation Manual issued by CBDT, highlighting that such procedures are mandatory and not optional. Highlights Income Tax Wed, 28 Feb 2024 08:36:20 +0530 https://www.taxtmi.com/highlights?id=75256