9.It appears that, on account of the stand taken by the Revenue as well as the assessee, the Commission directed verification of the data from the impounded Computer Server. This exercise was done and the Commissioner of Income Tax-VIII, Chennai, by letter dated 11.07.2013, verified the Computer Server in the presence of the partner of the assessee, the six seals which were placed on the Computer Server were found intact and it was opened and the print-out of relevant documents were taken, the Cadmium Software in the Computer Server was operated and the print-out of the customer orders and smith issue vouchers that were submitted by the assessee to the Settlement Commission were taken. Apart from stating so, which was in fact the scope of the directions issued by the Commission for verification of the Computer Server, the Commissioner added two more paragraphs to his communication dated 11.07.2013, which were, in fact, the stand taken by the Revenue before the Assessing Officer, stating that the delivery challans did not contain the signature of the customers and in the absence of receipts issued by the assessee to different customers from whom they have claimed to have received the old Gold, the authenticity of the receipt of Gold from the customers is not fully verifiable. In fact, the last two paragraphs in the communication dated 11.07.2013 was precisely the stand taken by the Revenue before the Commission, which was taken note of, and the Commission, with a view to examine as to whether there has been full and true disclosure, had directed verification of the Computer Server.
