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TMI Blog2018 (5) TMI 2164X X X X Extracts X X X X X X X X Extracts X X X X ..... nch ITA No. 456/Coch/2010 to 461/Coch/2010 concerning assessment years 2002-2003 to assessment year 2007-2008 was restored to the ITAT by the judgment of the Hon'ble High Court in ITA No. 172/2011 to 174/2011 and ITA No. 157/2011, 159/2011 and 164/2011 (judgment dated 11.11.2016). 2. ITA No. 148/Coch/2015 to ITA No. 150/Coch/2015 are appeals filed by the assessee against the orders of the CIT(A) confirming the orders of the Assessing Officer imposing penalty u/s 271(1)(c) of the I.T.Act. The relevant assessment years concerning the imposition of penalty are 2005-2006 to 2007-2008. The assessee has also filed three stay applications along with ITA No. 148/Coch/2015 to ITA No. 150/Coch/2015. 3. We shall take up for adjudication ITA No. 456 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal ground raised reads as follow:- "Whether by virtue of the provisions of clause (iib) of Section 132(1) of the Income Tax Act, 1961 adopting the definition of `electronic record' supplied by Section 2(1)(f) of the Information Technology Act, 200 to the data seized from a computer, the threshold determination related to the admissibility and legitimacy of such data in whatever form has not to be undertaken in accordance with law and in particular, the mandatory prescription of Sections 65A, 65B of the Evidence Act, 1872 read with Section 93 and the Second Schedule of the Information Technology Act, 2000; before raising the presumption under sub-section (4-A) of Section 132 and also before using a statement taken from any person on the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T(A). However, there was no objection for admission and remand of the additional ground to the files of the A.O. 8. We have heard the rival submissions and perused the material on record. The Hon'ble High Court while restoring the cases to the Tribunal vide judgment dated 11.11.2016, had granted liberty to the assessee as well as the Revenue to raise additional grounds. Pursuant to the judgment of the Hon'ble High Court, the assessee had filed the additional ground mentioned above. The additional ground raised is a pure legal issue and goes to the root of the matter since the major additions are based on the materials that are retrieved from the CPU of the computer that was seized by the Department during the course of search. The Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X
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