TaxTMI 
TaxTMI 
2019 (7) TMI 803
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....The survey resulted in reopening of assessment for the Assessment Years 2013-14, 2014-15, 2015-16 and 2016-17 under Section 147 of the Act. The respondent has selected the return for the Assessment Year 2017-18 under the category/ heading 'Manual Verification of Assessment'. The respondent at the time of survey under an inventory of records made and in accordance with law has recovered few documents from the systems maintained by the assessee. This Court, by choice, keeping in view the nature of order this Court is proposing to pass, does not refer to the allegations made against the petitioner and the reply the petitioner has in this behalf. For the present purpose, it would suffice if reference is made to the following: 3. The r....
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....orders and quash the same by issuing a writ of certiorari. (b) Pending hearing and final disposal of the Writ Petition, this Hon'ble Court be pleased to grant stay of recovery of proceedings pursuant to Exhibits P4, P5 and P6. (c) Issue such other and further reliefs as this Hon'ble Court may deed fit and proper in the interest of justice. " 5. Sri Anil D Nair has not made submissions on the principal challenge made in the writ petition, but has limited his submission to direct the respondent to consider and dispose of Ext. P13 in as much as a decision on Ext. P13 enables the petitioner to appreciate where the petitioner stands vis-à-vis the documents seized from the custody of petitioner-assesse. In other words, the ....
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.... reassessed. The respondent's discretion in law cannot be stifled by this Court with a direction to express a view on Ext. P13. Mr. Christopher Abraham submits that applying Evidence Act or Information Technology Act is firstly unavailable and illegal. The provisions of Evidence Act are not made applicable and that the data retrieved from or collected from a system is appreciated as a document or account by keeping the view the definition assigned to 'books of accounts', 'ledgers', 'documents' etc under the Act. 8. According to him, the assessments are reopened because the revenue doubts that the assessee has inflated the expenditure and thereby has not shown the correct income. The assesse is now called upon to file the return and th....