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TMI Blog2024 (6) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... ce 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. As abundantly clear from the decision of the Hon'ble Madras High Court (Supra) that in the absence of such E-certificate, (65B Certificate) the electronic data must be supported by corroborative evidences. The sale deed on which t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessing 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 the search in the premises of M/s. Leckon Infrastructures Pvt. Ltd, one seized document was obtained in the form of printout from WhatsApp messages in the mobile ( electronic data ) of Shri Gunam Archan Kumar one of the employees of M/s. Leckon Infrastructures Pvt. Ltd. In the said electronic data some working regarding payment of interest to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re 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 dated 26.03.2021 ii) Hon'ble Supreme Court in the case of Moni Shankar vs. Union of India and Anr (2010) (3 SCC 484) 11 SCC 233. iii) Hon'ble Telangana High Court in the case of The State of Telangana vs. P Govind Reddy and 10 Others in W.A No.1105 of 2018 . 5.1 Further, relying on the decision of Hon'ble Madras High Court in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und 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 under: iii) The Digital Evidence Investigation Manual has been issued by the CBDT by virtue of powers available under Section 119 of the IT 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. In the case of Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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