ITAT Delhi – IT Addition Based on Digital Data of Pen drive found in search and seizure
Judgment dated 14.9.2026 of ITAT Delhi E Benches New Delhi in ITA No.4602/Del/2026 of Jeetmal Choraria Vs. aCIT with connected appeals
Section 65B of the Evidence Act – Digital Evidence for Income Tax
Section 65B(4) of the Evidence Act Certificate – Admissibility of electronic evidence.
Credibility and Reliability of the Pen Drive / JSK server and Data contained therein seized during search is the controversy. AO had issued only one section 65B certificate on 1.6.2022.
addition made on the basis of the Pen-drive/JSK Sever found /seized during the course of search. While deciding the appeal of the assessee for Asst. Year 2020-21 in ITA No. 4602/Del/2026 herein above, we have discussed this issue at length and held that data found/ seized from the Pen-drive/JSK Server cannot be relied upon and based on such data, additions made were directed to be deleted.
Income Tax – Additions Based on Pen Drive Digital Data
Grounds of appeal No.2 to 2.3 are with respect to the additions made and the assessment framed based on the basis of digital data titled as ‘JSK Server’ stated to have been found recorded in one HP 32 GB Pen-drive from the possession of one of the employees of the assessee and further on the basis of the special audit report.
