Case Law Details
ACIT Vs Anand Jaikumar Jain (ITAT Mumbai)
Hon’ble Supreme Court in the case of Arjun Panditrao Khotkar v. Kailash Khushanrao Gorantyal And Ors (Civil Appeal Nos 20825-20826 of 2017) dated 14.07.2020 has analyzed the provisions of 65B of The Indian Evidence Act, 1872 with regard to admissibility of electronic evidence. The Hon’ble Supreme Court held that certificate under Section 65B (4) of The Indian Evidence Act, 1872 is a condition precedent to the admissibility of evidence by way of electronic record as S. 65B (4) of The Indian Evidence Act, 1872 is a mandatory. In view of the same, it was submitted that the pen drive (an electronic record), being relied upon by the department, is not admissible as evidence as certificate u/s 65B (4) has not been produced. It was submitted, the data retrieved from the pen-drive have been relied upon without any such certificate. This action of the AO is completely improper, more particularly so when Dalmia Group have disputed the contents of the pen-drive. Further reliance is placed upon the decision of Mumbai Bench of the Tribunal in the case of Simtools P. Ltd. v. DOT in ITA No. 1574/Mum/2020 dated 09.02.2022 wherein following the above referred decision of the Supreme Court, it was held that the electronic data cannot be relied upon in the absence of requisite certificate.
After considering the above discussion, in our considered view, the findings of Ld CIT(A) is proper and he has addressed the issue in right perspective. We do not see any reason to interfere with the findings of the Ld CIT(A). Accordingly, the grounds raised by the revenue is dismissed.
AO cannot take Market ratable value instead of annual letting value of the flat as per the municipal ratable value
In A.Y. 2011-12 the Department has raised a ground in respect of annual letting value of certain flats owned by the assessee. The said ground of appeal is reproduced as under: –
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