HC set aside assessment framed on the basis of electronic record in violation of requirements of Section 65B of Indian Evidence Act, 1872

Hon'ble Madhrai Bench of the Madras High Court set aside the assessment order passed u/s 153A of the Income Tax Act, 1961. The issue, inter-alia, include non compliance of mandatory requirements of Section 65B of Indian Evidence Act, 1872 in respect of electronic records.

The counsel of petitioner contend that, when the entire assessment has been framed only on the basis of the so-called electronic record which are said to be copies of Excel Sheet, Excel work note book etc., non compliance of Section 65B of the Indian Evidence Act renders the document inadmissible in the eye of law as held by the Supreme Court in the judgment reported in Anvar P. V. vs. P.K.Basheer and others reported in (2014) 10 SCC 473.

Following the above judgement, the HC directed as under:

c)the respondent should strictly comply with Section 65-B of the Indian Evidence Act if the respondent wants to use the electronic document by way of secondary evidence;

Citation:

W.P(MD)Nos.11261, 11271, 11272, 11273 and 11765 of 2021 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT