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Addition without providing copies of seized materials – HC upheld deletion
Case Law Details
- Case Name
- PCIT Vs Bishandayal Jewellers (Exemption) (Orissa High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-2013 and 2016-2017
- Courts
- All High Courts, Orissa High Court
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PCIT (Exemption) Vs Bishandayal Jewellers (Orissa High Court)
Before the CIT(A), the Assessee claimed that the Assessing Officer (AO) had not given copies of the seized materials extracted from the hard disk and the pen drive. The CIT( A) called for a remand report from the AO. By the time, the remand report could be submitted, the AO changed. The AO had tried to open the hard disk in a standard computer, but he was unable to do so. In the remand report, while stating this fact, the AO provided a soft copy of the hard disk and pen-drive to the CIT (A). The ITAT has noted in th...
