9911796707
TMI Blog2024 (7) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... nual issued by the Central Board of Direct Taxes - HELD THAT:-While the petitioner asserts that the respondent did not adhere to the Digital Evidence Investigation Manual or to Section 65B of the Indian Evidence Act, the petitioner is unable to point out any specific instances of the respondent having breached the manual or Section 65B. It also does not appear that such objections were raised in c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . I. Dinesh For the Respondent : Mr. A. P. Srinivas , Senior Standing Counsel ORDER An assessment order dated 30.03.2024 is assailed in this writ petition primarily on the ground that digital evidence was relied upon without complying with the Digital Evidence Investigation Manual issued by the Central Board of Direct Taxes. 2. Pursuant to a search and seizure operation relating to M/s. Integrated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In this case, learned counsel submits that digital evidence was not collected in accordance with the manual. By relying on a judgment of this Court in Saravana Selvarathnam Retails (P) Ltd. v. Commissioner of Income-Tax Appeals, [2024] 160 taxmann.com 287 (Madras), learned counsel submits that this Court held that the manual referred to above falls within the scope of Section 119 of the Income Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r was provided opportunities to respond to notices and was heard before the impugned assessment order was issued. He further submits that the impugned assessment order was based on appraisal of evidence and that no case is made out for interference under Article 226 of the Constitution of India. 5. While the petitioner asserts that the respondent did not adhere to the Digital Evidence Investigatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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