Data Retrieved from CAs Laptop cannot be used as Incriminating Material against Assessee

The appellants are in appeal against the impugned order wherein the demand has been confirmed against them on the allegation of clandestine removal of goods, on the basis of statement given by Shri. Kishore Aggarwal one of the appellant here, and the data retrieved from the Laptop of Shri Lalit Aggarwal and Shri. Vikas Varshney, CA/ Accountant of the firm owned by Shri Kishore Aggarwal. 2. The facts of the case are that the main appellant is engaged in the manufacture of packaged drinking water in 20 liters jars under the brand name of Kingfisher, which is owned by the M/s UB Limited and not p...