Section 84 of ITA, 2000 : Section 84: Protection Of Action Taken In Good Faith

Explanation using Example

Let's consider a hypothetical scenario. Suppose, Mr. Sharma runs a small business and uses a particular software to maintain his records. The Central Government, suspecting that this software is being used for illegal activities, orders an investigation. The Controller, acting on behalf of the government, seizes Mr. Sharma's computers for the investigation. This disrupts Mr. Sharma's business and results in financial loss. However, the investigation later reveals that the software was not involved in any illegal activities. Despite this, Mr. Sharma cannot sue the government, the Controller, or the investigating officer for the financial loss he suffered, because their actions were done in good faith, intending to enforce the Information Technology Act, 2000.