https://www.taxtmi.com/caselaws?id=764552 Electronic records used as the basis for jurisdictional satisfaction under section 153C must comply with section 65B of the Evidence Act, 1872. Where the seized electronic material was relied upon to link the assessee to alleged expenditure and no section 65B certificate was available on the assessment record, the Tribunal held that the record could not be safely acted upon for initiating proceedings. The challenge on that ground succeeded, and the initiation founded on the uncertified electronic record was unsustainable. The separate issue concerning approval under section 153D was left open. en-us Fri, 10 Jan 2025 00:00:00 +0530 Mon, 13 Jan 2025 08:40:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764552 Electronic records used as the basis for jurisdictional satisfaction under section 153C must comply with section 65B of the Evidence Act, 1872. Where the seized electronic material was relied upon to link the assessee to alleged expenditure and no section 65B certificate was available on the assessment record, the Tribunal held that the record could not be safely acted upon for initiating proceedings. The challenge on that ground succeeded, and the initiation founded on the uncertified electronic record was unsustainable. The separate issue concerning approval under section 153D was left open. Case-Laws Income Tax Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764552