Photocopy of a document is acceptable evidence in income tax assessment proceedings

Brief of the case: The Hon’ble Punjab & Haryana High Court in the case of Vikrant Dutt Chaudhary Vs. CIT held that photocopy of a document will always constitute relevant “material” for the purpose of assessment because the very use of word “material” in sec 143(3) clearly shows that the AO is not bound by the technical rules of evidence and the like and that he may act on material which may not, strictly speaking, be accepted as evidence in a court of law. Therefore , the photocopy of a document if corroborated by the assessee would be sufficient evidence which revenue may ...