Search Results for Tag : Section 65B

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ITAT, Mumbai: Data Retrieved From Pen Drive Can’t be Sole Evidence For Re-Assessment(28.04.2022)

Income Tax Appellate Tribunal, Mumbai has held that the data retrieved from the pen drive seized during the search can’t be a sole basis for re-assess.....

Tags : Income Tax Appellate Tribunal, data retrieved, Income Tax Act, 1961, section 147, section 148, section 65B (4), Indian Evidence Act, 1872

P&H HC: Production Of Certificate Not Necessary to Obtain Voice Sample of Accused(30.03.2022)

Punjab and Haryana High Court has ruled that while filing an application by the prosecution to obtain the voice sample of the accused for the purposes.....

Tags : Punjab and Haryana High Court, Section 65B(4) of the Evidence Act, voice sample, certificate

SC: Non-production of Certificate under Section 65B Evidence Act Along With Chargesheet Not Fatal(14.05.2019)

Supreme Court has observed that failure to produce a certificate under Section 65B(4) of the Evidence Act at the stage when the charge-sheet was filed.....

Tags : SC, Section 65B