business appoints prepaid
distributors (i.e. distributors). The assessee supplies prepaid sim cards
6
ITA No.2285/Mum/2014 & 2273/Mum/2014 ... cards. Only after the resale of those prepaid cards, distributors would
derive income. At the time of the assessee selling these pre-paid cards
prosecution case that the gang-leader Ayyub Chikna
had procured four SIM-cards from Rakesh Jaiswal Rakesh Jaiswal (co-
accused), except the statement ... other co-accused;
(ii) that Ayub Chikna supplied the SIM card and mobile phone to
the Appellant for providing such information and recceing the
complainant
killed.
12. Upon search, the police succeeded in recovering a mobile SIM Card bearing Number 9899580426 (Ext. Ka5) and one Motorola Mobile set (Ext. Kha1 ... crucial incriminating circumstance.
(c) The recovery of sim card as well as mobile phone by which ransom calls were made by the accused persons establishes
provision of post delivery loss, pilferage or
damage of pre-paid SIM card/recharge coupons in the
8 ITA Nos. 2355, 2356, 2925 &
2926 ... subscriber does use SIM of Home Service provider
he cannot access telecom operator of other circle unless
he purchases new SIM card
commission of the offence. He submits that even
the Sim Card allegedly purchased by the appellant was purchased at
the behest of accused ... died on 8th
June 2012, there was no reason for purchasing Sim Cards on bogus
documents between the period January 2012 to August
pipe was hanging. He does not know the
number of SIM cards or memory card in the mobile phone
seized at the spot.
e. That
recovered from the
accused on 13.03.2008 and they used the SIM card of the A1
and placed it in the Sony Ericson and Motorola Cell ... which were taken away by the
offenders, which contained BSNL SIM card with Service Number
9440326869 and 9440217950 and that the deceased was also
using
case, it came to light that seven numbers of Vodafone Idea sim
cards bearing Mobile numbers 7381258850, 7066421923,
9776007703, 9776235429, 7064450531, 7873101318, 7064459053
had been ... accused. During investigation, it was further
found that all the sim cards belong to Odisha Circle Vodafone-Idea
service provider. The CDR analysis further reveals
appellant. He recovered one Nokia Mobile phone with two SIM card
slots. In one slot the SIM card of mobile No. 8087473843 was found ... stained with mud. In the search, he found TATA DOCOMO company
SIM card cover. On one TATA DOCOMO company SIM card cover,
apeal.368.2018
Ghosh. Pursuant to his statement, Binoy was also arrested and a SIM card
purportedly belonging to deceased Lakkhan and a money bag were
recovered ... report
from the service provider was placed on record to prove SIM card allegedly
recovered on the leading statement of Bama Charan belonged to Lakkhan
