Procedure of Conducting the search and seizure of the digital ...

Court Nullifies Data Seizure Orders; Demands Re-evaluation per CBDT's Digital Evidence Guidelines for Proper Procedure.

February 28, 2024

Case Laws Income Tax HC

Procedure of Conducting the search and seizure of the digital data from the premises of the petitioner - seizure of the .txt files from an undisclosed location - Digital Evidence Investigation Manual - The High court set aside the assessment orders related to the seizure, directing a re-examination in accordance with the Digital Evidence Investigation Manual issued by CBDT, highlighting that such procedures are mandatory and not optional.

View Source

← Previous Next →

Procedure of Conducting the search and seizure of the digital ...

Court Nullifies Data Seizure Orders; Demands Re-evaluation per CBDT's Digital Evidence Guidelines for Proper Procedure.

February 28, 2024

Case Laws Income Tax HC

You may also like:

Defreezing of bank accounts - Implication of Non-Reporting of Seizure Forthwith to the Magistrate - The Supreme Court judgment addresses the critical question of whether...

The High Court addressed the validity of a seizure order u/s 67(2) of the CGST Act, focusing on whether the term "things" includes cash/currency seized during search and...

The High Court examined the seizure orders and found that the officer had analyzed the relevant material and formed a "reason to believe" before effecting seizures. The...

Penalty levied u/s 271(1)(c) - demand has already been extinguished in the order passed NCLT - The only apprehension of the assessee perhaps is that the AO may not...

Classification – Personal Digital Assistant (Data Processing Machine) - Heading 84713090 is more appropriate than Heading 84798999 - AT

Addition of excess jewellery found in search - The Court interpreted CBDT Instruction 1916 and emphasized that it pertains to the seizure stage and does not dictate...

HC invalidated ex-parte assessment order and demand notices that were solely based on a previously quashed FIR. The department failed to conduct independent...

Non-generation of e-way bill during transportation of goods led to seizure order u/s 129(3) of GST Act, imposing penalty and interest. However, it was admitted that...

The High Court quashed the seizure order dated 14.08.2020, holding that it violated Sections 7, 11, 46 and 47 of the Customs Act, 1962 and Section 3(2) of the Foreign...

HC set aside the order requiring mandatory 20% deposit of disputed tax demand as precondition for stay application hearing. The court found this requirement violated...

Seizure of goods - Jurisdiction - Ethanol - goods in question were not prohibited goods - The High court found that the seizure of the petitioner's goods was prima facie...

The High Court quashed the summary order issued under the GST Act without a detailed order, finding it a violation of principles of natural justice. The court observed...

Recovery of demand - initiation of Garnishee proceedings - The assessment order and the demand does not remain merely a piece of paper, unless an assessee gets relief by...

The case involves a challenge to a seizure order issued u/s 8(3) of PMLA 2002. The investigation, which should have been completed within 365 days as per Section 8(3)(a)...

Principles of Natural Justice - The petitioner instead of appearing through a legal representative before the adjudicating authority was kept on corresponding for supply...

Quick Updates: