9911796707
TMI Blog2024 (6) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Leckon Infrastructures Pvt. Ltd., filed his return of income on 14.03.2014 u/s 139(4) of the Income Tax Act, 1961(" the Act") declaring total income of Rs. 59,00,000/-.A search & seizure operation u/s 132 of the Act was conducted in the case of the assessee and M/s. Leckon Infrastructures Pvt. Ltd on 18.09.2018. Consequently, the learned Assessing Officer ("Ld. AO") started proceedings u/s 153A of the Act in the case of the assessee and completed the assessment u/s 153A of the Act on 21/04/2021 at assessed income of Rs. 7,57,19,600/-, making an addition of Rs. 6,98,19,600/-. 3. At the outset, the present appeal is only for an addition of Rs. 60,26,040/-, which have been made by the Ld. AO" and also sustained by the Ld. CIT(A). During ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rities are on the basis of suspicion and without any concrete evidence. Hence the addition made by the Revenue authorities are required to be deleted. 5. Per contra, the learned DR submitted that the CBDT manuals is not issued u/s 119 of the Act and is only recommendatory in nature. He further argued that the provisions of the Indian Evidence Act are not applicable on the revenue authorities being quasi-judicial authority. Hence the requirement of obtaining E-certificate is not required under the facts of the present case. For this, he relied on the following decisions: i) Hon'ble Supreme Court in the case of Tata Consultancy Services Ltd (S) vs. Cyrus Investments Pvt Ltd and Others (S.C), in Civil Appeal No.440-441 of 2020, judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le Madras High Court (Supra) as cited by the Ld. DR, the Hon'ble High Court held under Para No.77 (iii) of the order that, the Digital Evidence Investigation Manual has been issued by the CBDT by virtue of powers available u/s 119 of the I.T. Act and hence, the Income Tax Authorities and all the other persons employed in the execution of this Act are bound to observe and follow such orders, Instructions and directions issued by CBDT". The Hon'ble High Court also held that if the procedure as specified under the CBDT Manual have not been followed while relying on the electronic record, the said record must be supported by corroborative evidence. The relevant portions of the decision of the Hon'ble High Court are reproduced as und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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