Loading judgment…
Facts
During a search operation, a document found in an employee's mobile (page 39 of Annexure A/LKN/OFF/01) contained entries interpreted by the Assessing Officer (AO) as cash loans given by the assessee with interest. The assessee denied ownership and knowledge of the document and its contents.
Held
The Tribunal held that the digital evidence was inadmissible as it was collected without adhering to Section 65B of the Indian Evidence Act and the CBDT's manual. The document was also deemed 'dumb' and non-speaking, lacking crucial details of the transactions, lender, or borrower, making the AO's interpretation purely based on suspicion.
Key Issues
Admissibility of digital evidence seized without proper procedure; sustainability of additions based on a 'dumb document' lacking corroboration and clear details.
Sections Cited
Section 132, Section 65B, Section 68, Section 292C
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, Hyderabad “B” Bench, Hyderabad
आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:-
1. 1. निर्धाररती/The Assessee : 1. M/s. Lekcon Infrastructure Private Limited, 3- 6-9/12, Narsingi Heights, Rajendra Nagar Mandal, Hyderabad – 500089, Telangana.
2. Shri Purushotham Naidu Lekkala, 3-6-9/12, Narsingi, Manchirevula, Hyderabad, K.v. Rangareddy – 500089, Telangana. 2. रधजस्व/ The Revenue : The ACIT/DCIT, Central Circle – 3(2), Hyderabad.