treat the pen drive as admissible
evidence the certificate under section 65B of the evidence
act shall reflect the conditions prescribed under section
65B ... pendrive/computer as an admissible evidence in the absence
of Certificate u/ sec.65B of the Evidence Act. He has
contended that even the CBDT
treat the pen drive as admissible
evidence the certificate under section 65B of the evidence
act shall reflect the conditions prescribed under section
65B ... pendrive/computer as an admissible evidence in the absence
of Certificate u/ sec.65B of the Evidence Act. He has
contended that even the CBDT
WhatsApp chats
do not constitute valid evidence without a certificate under Section 65B of
the Indian Evidence Act, 1872.
13. Ld. A.O. erred ... Act, 1872 and the Digital Evidence
Investigation Manual issued by the CBDT.
18. Section 65B of the Indian Evidence Act, 1872 deals with the
admissibility
device in which the original digital
evidence was first recorded, the certificate under section 65B of the Evidence
Act is must with regards ... digital evidence relied upon. However, no such
certificate under section 65B of the Evidence Act qua the WhatsApp messages
has been produced by the Revenue
device in which the original digital
evidence was first recorded, the certificate under section 65B of the Evidence
Act is must with regards ... digital evidence relied upon. However, no such
certificate under section 65B of the Evidence Act qua the WhatsApp messages
has been produced by the Revenue
device in which the original digital
evidence was first recorded, the certificate under section 65B of the Evidence
Act is must with regards ... digital evidence relied upon. However, no such
certificate under section 65B of the Evidence Act qua the WhatsApp messages
has been produced by the Revenue
Act
as an 1 independent primary source of evidence u/s 65B of
the Indian Evidence act, when the extracts of digital
evidence collected from ... search under section 132 , which, according to her, constituted
independent and primary electronic evidence under section 65B of the Indian
Evidence Act. She submitted that
Act
as an 1 independent primary source of evidence u/s 65B of
the Indian Evidence act, when the extracts of digital
evidence collected from ... search under section 132 , which, according to her, constituted
independent and primary electronic evidence under section 65B of the Indian
Evidence Act. She submitted that
with
cheque payments from the villa buyers. Further, certificate u/s 65B of
Indian Evidence Act issued by Digital Forensic Examiner during the search
proceedings ... aforesaid document evidentiary value even though
it is secondary evidence. Therefore, the satisfaction present proceedings
initiated u/s 153C are completely valid and legal
assessee company and Shri Ramesh
Kumar Sanaka, Sr. Accounts Manager which is evident from the
relevant panchnama drawn on 04/01/2023. Further, the searches ... relevant
statement recorded under section 132(4) of the I.T. Act, and
consequent certificate under section 65B of Indian Evidence Act,
1872 drawn during
