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1 - 10 of 36 (3.02 seconds)Section 79A in The Income Tax Act, 1961 [Entire Act]
Section 65 in The Indian Evidence Act, 1872 [Entire Act]
The Prevention of Corruption Act, 1988
Section 79A in The Information Technology Act, 2000 [Entire Act]
Anvar P.V vs P.K.Basheer & Ors on 18 September, 2014
56. Thus, the Hon'ble Supreme Court in the above case of Shafhi
Mohammad, after discussing the judgment in Anvar P.V. Case held
that requirement of certificate under section 65(B) is not mandatory and
applicability of the requirement of certificate being procedural can be
relaxed by the court wherever interest of justice so demands. Though,
one of the situation where requirement of certificate can be dispensed
with as discussed by the Hon'ble Supreme Court in the above judgment
is where electronic evidence is produced by a party who is not in
possession of original device, then in such case applicability of Section
63 and 65 of the Evidence Act cannot be held to be excluded.