Thursday, November 12, 2015

No search proceedings against client due to seizure of CA's hard disk containing ITR data of client

The High Court of Delhi rules that the hard disk recovered from computer belonging to CA during search on CA's premises containing workings supporting client's ITR filing cannot be said to "belong to the client". Therefore, section 153C cannot be invoked against the client based on such seized hard disk. Merely because the data pertained to the client, the hard disk seized from CA cannot be said to belong to the client.

Commissioner of Income-tax.-7 v. RRJ Securities Ltd. [2015] 62 391


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