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No search proceedings against client due to seizure of CA's hard disk containing ITR data of client
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 taxmann.com 391
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