https://www.taxtmi.com/article/detailed?id=14357 The High Court held that certification formalities under Section 65B (now Section 63, Bharathiya Sakshya Adhiniyam) do not apply to non judicial income tax assessment proceedings; absence of such certificate cannot alone exclude electronic records, though assessees may challenge genuineness. The court remanded assessments, directed disclosure of all panchnamas and seized materials, afforded opportunity for cross examination of witnesses relied upon, and stated that reliance on materials seized from other premises to fix liability would necessitate fresh proceedings under the relevant reassessment provision with limitation running afresh. en-us Thu, 08 May 2025 09:15:58 +0530 Thu, 08 May 2025 09:15:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14357 The High Court held that certification formalities under Section 65B (now Section 63, Bharathiya Sakshya Adhiniyam) do not apply to non judicial income tax assessment proceedings; absence of such certificate cannot alone exclude electronic records, though assessees may challenge genuineness. The court remanded assessments, directed disclosure of all panchnamas and seized materials, afforded opportunity for cross examination of witnesses relied upon, and stated that reliance on materials seized from other premises to fix liability would necessitate fresh proceedings under the relevant reassessment provision with limitation running afresh. Articles Income Tax Thu, 08 May 2025 09:15:58 +0530 https://www.taxtmi.com/article/detailed?id=14357