Income of deceased -- Income tax returns downloaded from internet – Whether secondary evidence -- Income tax officer stated as PW that now no signed return is required to be filed by an assessee -- Return is filed online and the reports Ex.P13 to Ex.P16 have been processed and finalized by the department – Held, merely because the returns were downloaded from the internet would not make them secondary evidence -- Returns proved in due process of law and the documents were very much admissible in evidence – Income of deceased taken as per ITR.

(P&H HC) Decided on: 27.05.2016