assessee, his other family members and other business concerns controlled by the assessee and/or his other family members. Thus, prima facie the pen drive and its contents have a relationship with the assessee, the burden to disprove the same is on him. Assessee has raised various objections about the intentions and irregularities wrt the alleged pen drive as per the Cr. P. C., /PC, Indian Evidence Act and Cyber Laws, which in my view have no effect on the present proceedings which are merely quasi-judicial and not criminal in nature. Further, Income Tax proceedings are nonadversarial in nature and the entire exercise is directed to ensure a fair and proper assessment of income of the assessee. It is trite law that technical rules of Evidence Act and Cr. PC, etc are not applicable to these proceedings. Any evidence which indicates toward unaccounted/ undisclosed/ escaped income of an assessee is admissible in Income Tax proceedings. From the forthcoming discussion, it would be clear that that many of the entries mentioned in the pen-drive belonged to the assessee as well as to his other family members and business concerns controlled by Sh. Sushen Mohan Gupta and his other family members. Even though the assessee has vehemently denied having any cognizance or relationship with the contents of the pen-drive, the fact that the entries having direct corelation with the activities of the assessee as well as his other family members and business concerns controlled by Sh. Sushen Mohan Gupta and his other family members cannot be lost sight off. In view of this the contents of the pen drive become admissible evidence in Income Tax proceedings and form a basis for investigations and assessment. Consequently, it is held that contents of the pen-drive are admissible evidence in the present proceedings.
