https://x.com/sekarreporter1/status/1761932012502335925?t=N79iRg0n5abphX2tzwSi0g&s=08[26/02, 07:27] sekarreporter1: HON’BLE Mr. JUSTICE KRISHNAN RAMASAMYW. P.Nos.9753, 9757, 9761 & 11176 of 2023andW.M.P.Nos.11043, 9838, 9842 & 11041 of 2023M/s.Saravana Selvarathnam
2
26/02, 07:12] sekarreporter1: INCOME TAX
New Trend:
Digital Evidence Vs Corroborative Evidence
(U/S 119 IT ACT )
6/02, 07:12] sekarreporter1: INCOME TAX
New Trend:
Digital Evidence Vs Corroborative Evidence
(U/S 119 IT ACT )
26/02, 07:12] sekarreporter1: INCOME TAX
New Trend:
Digital Evidence Vs Corroborative Evidence
(U/S 119 IT ACT )
26/02, 07:12] sekarreporter1: INCOME TAX
New Trend:
Digital Evidence Vs Corroborative Evidence
(U/S 119 IT ACT )
[26/02, 07:14] sekarreporter1: [26/02, 07:12] sekarreporter1: INCOME TAX
New Trend:
Digital Evidence Vs Corroborative Evidence
(U/S 119 IT ACT )
The case in question, filed in 2023, involves a series of writ petitions challenging the seizure of .txt files by the 2nd respondent. The petitioner contends that the seizure and subsequent actions by the respondents, including the passing of assessment orders, were not conducted in accordance with the law and violated principles of natural justice. The core issues revolve around the collection of digital data evidence without a valid search warrant, non-compliance with the Digital Evidence Investigation Manual, and allegations of improper conduct during the search and seizure process.
By contributing to legal clarity, judicial oversight, and the affirmation of the rule of law, the order acts as a beacon for future cases, guiding tax authorities, legal practitioners, and the judiciary in navigating similar legal terrain. The court’s commitment to setting a precedent ensures consistency, predictability, and fairness in the nation’s legal landscape, particularly in matters related to search and seizure procedures, adherence to legal directives, and the protection of individual rights.
The decision’s multifaceted impact extends beyond the specific case, offering insights into the proper conduct of income tax proceedings, the handling of digital evidence, and the broader principles of justice and fairness. By addressing the lack of corroborative evidence, the potential invalidity of the search, and the importance of judicial oversight, the court affirms its role as a guardian of constitutional principles and a custodian of the rule of law.
The court’s order not only rectifies specific grievances raised by the petitioner but also contributes to the overall enhancement of the legal framework governing income tax proceedings. It strikes a delicate balance between the interests of the state and the rights of individuals, promoting a taxation system that is just, accountable, and guided by established legal principles.
In conclusion, the Court has set aside the four assessment orders passed by the 2nd respondent, remanding the matter for reconsideration by the relevant authority. Emphasizing the obligation of Income Tax Authorities to adhere to CBDT orders, the Court highlighted the violation of the Digital Evidence Investigation Manual in collecting electronic data. Procedural irregularities were noted, and the Court outlined specific directives for the 2nd respondent, including the provision of documents, allowing cross-examination, affording a personal hearing, and ensuring detailed assessment orders. These directives are extended to potential future show cause notices, emphasizing the need for adherence to due process and fairness in tax proceedings.
[26/02, 07:12] sekarreporter1: 👍
[26/02, 07:33] sekarreporter1: [26/02, 07:27] sekarreporter1: https://x.com/sekarreporter1/status/1761932012502335925?t=N79iRg0n5abphX2tzwSi0g&s=08
[26/02, 07:27] sekarreporter1: HON’BLE Mr. JUSTICE KRISHNAN RAMASAMYW. P.Nos.9753, 9757, 9761 & 11176 of 2023andW.M.P.Nos.11043, 9838, 9842 & 11041 of 2023M/s.Saravana Selvarathnam Retails Private Limited,Rep by its Director,Mr.Saravana Arul, No.14, Ranganathan Street, T.Nagar, Chennai 600 017.… Petitioner in W.P.No.9753 of 2023M/s.Shri Rathna Akshaya Estates Private Limited, https://sekarreporter.com/honble-mr-justice-krishnan-ramasamyw-p-nos-9753-9757-9761-11176-of-2023andw-m-p-nos-11043-9838-9842-11041-of-2023m-s-saravana-selvarathnam-retails-private-limitedrep-by-its-directormr-sa/
