TMI Blog2018 (5) TMI 2164X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 basis of such seized data against the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g out of ITA No. 149/Coch/2015), SA No. 19/Coch/2015 (Arising out of ITA No. 150/Coch/2015) SHRI CHANDRA POOJARI, AM AND SHRI GEORGE GEORGE K, JM For the Appellant : Sri. Anil D.Nair, Advocate For the Respondent : Sri.Santham Bose, CIT-DR Sri. A.Dhanaraj, Senior DR ORDER Per Bench 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 Assessin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2016. The Hon ble High Court, while remanding the case to the Tribunal, had granted liberty to the assessee as well as the Revenue to raise additional grounds. Pursuant to the case being remanded by the Hon ble High Court, the assessee has filed a petition to raise an additional ground in all the cases. The additional 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the additional ground raised in these appeals were considered by the Hon ble Supreme Court and the Hon ble Court directed the CIT(A) to dispose off the ground relating to compliance of conditions mandated u/s 65B(4) of the Evidence Act. 7. The learned Departmental Representative supported the order of the A.O. and the CIT(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 Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esh. It is ordered accordingly. ITA No. 148/Coch/2015 to 150/Coch/2015 9. These appeals are arising out of the orders of the CIT(A), which have confirmed imposition of penalty for A.Y. 2005- 2006 to 2007-2008. Since we have restored the quantum assessments to the files of the A.O., these appeals are also restored to the Assessing Officer. The A.O. shall take a decision on the imposition of penalty u/s 271(1)(c) after the quantum assessments, if any, are framed. It is ordered accordingly. 11. In the result, the appeals filed by the assessee are allowed for statistical purposes. SA Nos. 17, 18 19/Coch/2015 12. Since we have disposed off the appeals filed by the assessee, the Stay Applications are dismissed as infructu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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