What is Anvar P.V v. P.K. Basheer authority for?

Electronic records, including printouts from seized devices, lack evidentiary value unless the mandatory conditions of Section 65B of the Indian Evidence Act, 1872, particularly the requisite certificate from an authorized officer, are strictly complied with.

How many judgments cite Anvar P.V v. P.K. Basheer?

169 judgments on BharatTax cite Anvar P.V v. P.K. Basheer (10 SCC 473), spanning 2013 to 2026.

Which sections of the Income Tax Act does Anvar P.V v. P.K. Basheer come up under?

It is most often cited in judgments turning on Section 65B, Section 132, Section 143(3), Section 153A, Section 132(4), Section 69C.

Anvar P.V v. P.K. Basheer (10 SCC 473)

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7842/DEL/2025[2022-23]Status: DisposedITAT Delhi20 Mar 2026AY 2022-23

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate

Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…e of certificate u/s 65(B) of the Indian Evidence Act in respect of so-called electronic record i.e. copies of Excel Sheet, Excel work note book etc., - the document is inadmissible in the eye of law, Reliance is placed on the following judgements: i) (2014) 10 SCC 473 Anvar P.V. Vs P. K. Basheer ii) 2008 (1) ARBLR 317 (Bom) Ark Shipping Co. Ltd. vs Grt Shipmanagement Pvt. Ltd iii) W. P. 18013 (W) of 2012 (Kol). Abdul RahmanKunji vs. The State OF West Bengal iv) Civil Appeal Nos 20828-20826 of 2017 dated 14.7.2020 Arjun Pandit Rao v. Kailash Kushan Rao Gorantyal. v) 153 taxmann.com 591 (Visakhapatnam - Trib.…

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7840/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate

Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…e of certificate u/s 65(B) of the Indian Evidence Act in respect of so-called electronic record i.e. copies of Excel Sheet, Excel work note book etc., - the document is inadmissible in the eye of law, Reliance is placed on the following judgements: i) (2014) 10 SCC 473 Anvar P.V. Vs P. K. Basheer ii) 2008 (1) ARBLR 317 (Bom) Ark Shipping Co. Ltd. vs Grt Shipmanagement Pvt. Ltd iii) W. P. 18013 (W) of 2012 (Kol). Abdul RahmanKunji vs. The State OF West Bengal iv) Civil Appeal Nos 20828-20826 of 2017 dated 14.7.2020 Arjun Pandit Rao v. Kailash Kushan Rao Gorantyal. v) 153 taxmann.com 591 (Visakhapatnam - Trib.…

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7838/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Mar 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Amit Goel andFor Respondent: Ms. Monika Singh, CIT-DR

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…ce of certificate u/s 65(B) of the Indian Evidence Act in respect of so-called electronic record i.e. copies of Excel Sheet, Excel work note book etc., - the document is inadmissible in the eye of law. Reliance is placed on the following judgements: i) (2014) 10 SCC 473 Anvar P.V. Vs P. K. Basheer ii) 2008 (1) ARBLR 317 (Bom) Ark Shipping Co. Ltd. vs Grt Shipmanagement Pvt. Ltd iii) W. P. 18013 (W) of 2012 (Kol). Abdul RahmanKunji vs. The State OF West Bengal iv) Civil Appeal Nos 20828-20826 of 2017 dated 14.7.2020 Arjun Pandit Rao v. Kailash Kushan Rao Gorantyal. v) 153 taxmann.com 591 (Visakhapatnam - Trib.) Po…

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT CENTRAL CIRCLE -05 , DELHI

ITA 5521/DEL/2025[2024-25]Status: DisposedITAT Delhi20 Mar 2026AY 2024-25

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate

Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…e of certificate u/s 65(B) of the Indian Evidence Act in respect of so-called electronic record i.e. copies of Excel Sheet, Excel work note book etc., - the document is inadmissible in the eye of law, Reliance is placed on the following judgements: i) (2014) 10 SCC 473 Anvar P.V. Vs P. K. Basheer ii) 2008 (1) ARBLR 317 (Bom) Ark Shipping Co. Ltd. vs Grt Shipmanagement Pvt. Ltd iii) W. P. 18013 (W) of 2012 (Kol). Abdul RahmanKunji vs. The State OF West Bengal iv) Civil Appeal Nos 20828-20826 of 2017 dated 14.7.2020 Arjun Pandit Rao v. Kailash Kushan Rao Gorantyal. v) 153 taxmann.com 591 (Visakhapatnam - Trib.…

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-05, DELHI

ITA 5520/DEL/2025[2023-24]Status: DisposedITAT Delhi20 Mar 2026AY 2023-24

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…ce of certificate u/s 65(B) of the Indian Evidence Act in respect of so-called electronic record i.e. copies of Excel Sheet, Excel work note book etc., - the document is inadmissible in the eye of law. Reliance is placed on the following judgements: i) (2014) 10 SCC 473 Anvar P.V. Vs P. K. Basheer ii) 2008 (1) ARBLR 317 (Bom) Ark Shipping Co. Ltd. vs Grt Shipmanagement Pvt. Ltd iii) W. P. 18013 (W) of 2012 (Kol). Abdul RahmanKunji vs. The State OF West Bengal iv) Civil Appeal Nos 20828-20826 of 2017 dated 14.7.2020 Arjun Pandit Rao v. Kailash Kushan Rao Gorantyal. v) 153 taxmann.com 591 (Visakhapatnam - Trib.) Po…

ACIT, CENTRAL CIRCLE-1(1), HYDERABAD vs. RAMESH BABU SEGU, HYDERABAD

ITA 1277/HYD/2024[2017-18]Status: DisposedITAT Hyderabad13 Feb 2026AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1277/Hyd/2024 (निर्धारण वर्ष/Assessment Year:2017-18) Acit, Central Circle-1(1), Hyderabad. (Appellant) Vs. Ramesh Babu Segu, Hyderabad. Pan: Amrps2069N (Respondent) C.O. No.03/Hyd/2025 (In आ.अपी.सं /Ita No.1277/Hyd/2024) (निर्धारण वर्ष/Assessment Year:2017-18) Ramesh Babu Segu, Hyderabad. Pan: Amrps2069N (Appellant) Vs. Acit, Central Circle-1(1), Hyderabad. (Respondent) निर्धारिती द्वारा/Assessee By: Shri K A Sai Prasad, Ca राजस्व द्वारा/Revenue By:: Ms. Payal Gupta, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 11/02/2026 घोषणा की तारीख/Pronouncement: 13/02/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: The Captioned Appeal Is Filed By The Revenue Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-11, Hyderabad ("Ld. Cit(A)”), Dated 11/10/2024 For The Assessment Year (“A.Y.”) 2017-18. The Assessee Has Also Raised The Cross Objection For The A.Y.2017-

For Appellant: Shri K A Sai Prasad, CAFor Respondent: : Ms. Payal Gupta, Sr. AR

Section 132Section 143(2)Section 143(3)Section 153CSection 65BSection 69C

…Madurai [20211 129 taxmann.com 126 (Madras) (ii) Judgment of the Hon'ble Supreme Court in the case of Arjun Panditrao Khotkar vs. Kailash Kushanrao Gorantyal and Ors in Civil Appeal Nos. 20825-20826 of 2017. (iii) Anvar P.V. vs. P.K. Basheer and others [2014] 10 SCC 473 (SC). 38. Per contra, the Ld. DR submitted before that the Digital Evidence collection form was obtained from the assessee's premises during the. search operations. The Ld. DR also submitted that as per page 33 of the submissions, the system has been identified by the search party. Countering the same, the Ld. AR submitted that there is no evidenc…

DCIT, CENTRAL CIRCLE-6, THIRD FLOOR vs. RAMA SHANKAR KHEMKA, GANESH BAZAR

In the result, the appeal filed by the revenue and CO filed by the assessee are dismissed

ITA 1005/DEL/2024[2020-21]Status: DisposedITAT Delhi06 Feb 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmandcit Vs. Payal Khemka Central Circle- 6 67/85-2 Jhun Bhawan, Natimalivaranashi Delhi Uttar Pradesh 221001 (Pan: Adtpj2728A) Dcit Vs. Pmk Impex Pvt. Ltd. Central Circle- 6 1 Tolstoy Marg, Connaught Place, Delhi New Delhi, Delhi 110001

For Appellant: Sh. Gautam Jain AdvFor Respondent: Sh. Jitender Singh, CIT DR

Section 132Section 132(4)

…BILE PHONE IN ABSENCE OF COMPLIANCE OF SECTION 65B OF THE EVIDENCE ACT, IS INADMISSIBLE IN THE EYE OF LAW i) Civil Appeal No.. 9346 OF 2019 (arising out of SLP (Civil) No(s) 23194 of 2019 Ambalal Sarabhai Enterprise Ltd. v. KS Infraspace LLP Ltd. ii) (2014) 10 SCC 473 Anvar P.V. Vs P. K. Basheer iii) 2008 (1) ARBLR 317 (Bom) Ark Shipping Co. Ltd vs Grt Shipmanagement Pvt. Ltd. iv) W. P. 18013 (W) of 2012 (Kol) Abdul Rahman Kunji vs. The State OF West Bengal v) Civil Appeal Nos 20828-20826 of 2017 dated 14.7.2020 Arjun Panditrao v. Kailash Kushanrao Gorantyal vi) ITA No.208/Del/2023 A.Y. 2018-19 Shri Anil Ku…

DCIT, CENTRAL CIRCLE-6, THIRD FLOOR vs. RAJESH RANI KHEMKA , GANESH BAZAR

In the result, the appeal filed by the revenue and CO filed by the assessee are dismissed

ITA 1004/DEL/2024[2020-21]Status: DisposedITAT Delhi06 Feb 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmandcit Vs. Payal Khemka Central Circle- 6 67/85-2 Jhun Bhawan, Natimalivaranashi Delhi Uttar Pradesh 221001 (Pan: Adtpj2728A) Dcit Vs. Pmk Impex Pvt. Ltd. Central Circle- 6 1 Tolstoy Marg, Connaught Place, Delhi New Delhi, Delhi 110001

For Appellant: Sh. Gautam Jain AdvFor Respondent: Sh. Jitender Singh, CIT DR

Section 132Section 132(4)

…BILE PHONE IN ABSENCE OF COMPLIANCE OF SECTION 65B OF THE EVIDENCE ACT, IS INADMISSIBLE IN THE EYE OF LAW i) Civil Appeal No.. 9346 OF 2019 (arising out of SLP (Civil) No(s) 23194 of 2019 Ambalal Sarabhai Enterprise Ltd. v. KS Infraspace LLP Ltd. ii) (2014) 10 SCC 473 Anvar P.V. Vs P. K. Basheer iii) 2008 (1) ARBLR 317 (Bom) Ark Shipping Co. Ltd vs Grt Shipmanagement Pvt. Ltd. iv) W. P. 18013 (W) of 2012 (Kol) Abdul Rahman Kunji vs. The State OF West Bengal v) Civil Appeal Nos 20828-20826 of 2017 dated 14.7.2020 Arjun Panditrao v. Kailash Kushanrao Gorantyal vi) ITA No.208/Del/2023 A.Y. 2018-19 Shri Anil Ku…

DCIT, CENTRAL CIRCLE-6, INCOME TAX DEPARTMENT vs. PAYAL KHEMKA , K

In the result, the appeal filed by the revenue and CO filed by the assessee are dismissed

ITA 1000/DEL/2024[2020-21]Status: DisposedITAT Delhi06 Feb 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmandcit Vs. Payal Khemka Central Circle- 6 67/85-2 Jhun Bhawan, Natimalivaranashi Delhi Uttar Pradesh 221001 (Pan: Adtpj2728A) Dcit Vs. Pmk Impex Pvt. Ltd. Central Circle- 6 1 Tolstoy Marg, Connaught Place, Delhi New Delhi, Delhi 110001

For Appellant: Sh. Gautam Jain AdvFor Respondent: Sh. Jitender Singh, CIT DR

Section 132Section 132(4)

…BILE PHONE IN ABSENCE OF COMPLIANCE OF SECTION 65B OF THE EVIDENCE ACT, IS INADMISSIBLE IN THE EYE OF LAW i) Civil Appeal No.. 9346 OF 2019 (arising out of SLP (Civil) No(s) 23194 of 2019 Ambalal Sarabhai Enterprise Ltd. v. KS Infraspace LLP Ltd. ii) (2014) 10 SCC 473 Anvar P.V. Vs P. K. Basheer iii) 2008 (1) ARBLR 317 (Bom) Ark Shipping Co. Ltd vs Grt Shipmanagement Pvt. Ltd. iv) W. P. 18013 (W) of 2012 (Kol) Abdul Rahman Kunji vs. The State OF West Bengal v) Civil Appeal Nos 20828-20826 of 2017 dated 14.7.2020 Arjun Panditrao v. Kailash Kushanrao Gorantyal vi) ITA No.208/Del/2023 A.Y. 2018-19 Shri Anil Ku…

NARESH ARORA,GURGAON vs. DCIT, CENTRAL CIRCLE-31, DELHI

In the result, both the appeals filed by the assessees are allowed

ITA 3144/DEL/2025[2021-22]Status: DisposedITAT Delhi14 Jan 2026AY 2021-22

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumararti Garg, Vs. Dcit, Central Circle 31, A – 19, Guru Ram Dass Nagar, Delhi. Laxmi Nagar, Delhi – 110 092. (Pan : Akupg4398A) Naresh Arora, Vs. Dcit, Central Circle 31, A-061, 6Th Floor, Spaze Privy, Delhi. Sector 72, Sohna Road, Gurgaon – 122 001 (Haryana). (Pan : Aacpa3657P) (Appellant) (Respondent) Assessee By : Shri Saubhagya Agarwal, Advocate Shri Vaibhav Srivastava, Advocate Revenue By : Shri Dayainder Singh Sidhu, Cit Dr Date Of Hearing : 29.10.2025 Date Of Order : 14.01.2026

For Appellant: Shri Saubhagya Agarwal, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR

Section 65BSection 69Section 69C

…nic evidences and especially in the absence of certificate under section 65B of the Indian Evidence Act, 1872 certificate and for which reliance has been placed by ld. Counsel for the assessee on following decisions :-‘ (i) Anvar P.V. v. P.K. Basheer (2014) 10 SCC 473; (ii) Arjun Panditrao Khotkar v. Kailash Kushanrao Gorantyal (2020) 7 SCC 1; (iii) Vetrivel Minerals v. ACIT (2021) 129 taman.com 126 (Mad.); (iv) Polisetty Somasundaram, Guntur v. DCIT, CC-1 – ITAT, Visakhapatnam Bench, in ITA Nos.172-180/Viz/2023 (order dated 18.08.2023); (v) ACIT v. Anan Jaikumar Jain (2023) 147 taxman.com 125 (Mumbai-Trib.…

ARIT GARG,DELHI vs. DCIT, CENTRAL CIRCLE-31, DELHI

In the result, both the appeals filed by the assessees are allowed

ITA 3143/DEL/2025[2021-22]Status: DisposedITAT Delhi14 Jan 2026AY 2021-22

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumararti Garg, Vs. Dcit, Central Circle 31, A – 19, Guru Ram Dass Nagar, Delhi. Laxmi Nagar, Delhi – 110 092. (Pan : Akupg4398A) Naresh Arora, Vs. Dcit, Central Circle 31, A-061, 6Th Floor, Spaze Privy, Delhi. Sector 72, Sohna Road, Gurgaon – 122 001 (Haryana). (Pan : Aacpa3657P) (Appellant) (Respondent) Assessee By : Shri Saubhagya Agarwal, Advocate Shri Vaibhav Srivastava, Advocate Revenue By : Shri Dayainder Singh Sidhu, Cit Dr Date Of Hearing : 29.10.2025 Date Of Order : 14.01.2026

For Appellant: Shri Saubhagya Agarwal, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR

Section 65BSection 69Section 69C

…nic evidences and especially in the absence of certificate under section 65B of the Indian Evidence Act, 1872 certificate and for which reliance has been placed by ld. Counsel for the assessee on following decisions :-‘ (i) Anvar P.V. v. P.K. Basheer (2014) 10 SCC 473; (ii) Arjun Panditrao Khotkar v. Kailash Kushanrao Gorantyal (2020) 7 SCC 1; (iii) Vetrivel Minerals v. ACIT (2021) 129 taman.com 126 (Mad.); (iv) Polisetty Somasundaram, Guntur v. DCIT, CC-1 – ITAT, Visakhapatnam Bench, in ITA Nos.172-180/Viz/2023 (order dated 18.08.2023); (v) ACIT v. Anan Jaikumar Jain (2023) 147 taxman.com 125 (Mumbai-Trib.…

MEENA SURESH RAITHATHA ,MUMBAI vs. ITO WARD 27(2)(1), MUMBAI

ITA 4813/MUM/2025[2022-23]Status: DisposedITAT Mumbai29 Dec 2025AY 2022-23

Bench: Shri Amit Shukla, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Deepak KanabarFor Respondent: Assessee by

Section 132Section 132(4)Section 143(3)Section 65BSection 69

…ust have paid the disputed amount in cash on 26.10.2021 Assessee's submission : 10 Meena Suresh Raithatha * Mumbai ITAT in case of Prashant Prakash Nilawar ITA 5689 & 5073/MUM/2024 has referred to Hon'ble SC in case of Anvar P. V. V/s P. K. Basheer [2014] 10 SCC 473 - Refer to Page No. 7 of the order. It states that whenever a person is seeking to rely upon electronic record, for the same produced in the evidence, a certificate u/s 65B of the Indian Evidence Act is mandatory. Para 14 extracted. It is further held that there is no corroborative material brought on record to conclusively demonstrate that trans…

EAMANI INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 1434/HYD/2025[2022-23]Status: DisposedITAT Hyderabad31 Oct 2025AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita No.1434/Hyd./2025 िनधा"रण वष"/Assessment Years 2022-2023 Eamani Infrastructure The Dcit, Private Limited, Central Circle-1(2), Hyderabad – 500 073. Vs. Hyderabad. Pan Aadce9-76A Pin – 500 004. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By : Sri H Srinivasulu, Advocate राज" व "ारा/Revenue By : Sri Krishna Moorthy K. Sr. Ar सुनवाई की तारीख/Date Of Hearing: 28.10.2025 घोषणा की तारीख/Pronouncement: 31.10.2025 आदेश/Order Per Vijay Pal Rao:

For Appellant: Sri H Srinivasulu, AdvocateFor Respondent: Sri Krishna Moorthy K. Sr. AR

Section 115BSection 132Section 65BSection 69C

….05.2025. Judgment of Hon’ble Supreme Court in the case of 4. Ravinder Singh Kaku vs., State of Punjab Dated 04.05.2022. Judgment of Hon’ble Supreme Court in the case of 5. Anwar P.V. vs., PK Basher & others in Civil Appeal No. 4226 of 2012 reported in [2014] 10 SCC 473 (SC). Judgment of Hon’ble Supreme Court in the case of 6. Ravinder Singh @ Kaku vs., State of Punjab 2022 LiveLaw (SC) 461. 6.1. Learned Authorised Representative of the Assessee then referred to the financial statements relevant to the assessment year 2022-2023 placed at page-47 of the paper book and submitted that the assessee was having opening…

AKASH KAPOOR,HARYANA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 7, NEW DELHI

Appeal is partly allowed in above terms

ITA 766/DEL/2025[2018-19]Status: DisposedITAT Delhi29 Oct 2025AY 2018-19

Section 132Section 139(1)Section 139(4)Section 142(1)Section 143(1)Section 143(2)Section 153ASection 69ASection 80T

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2018-19 Vs. DCIT, Sh. Akash Kapoor, 1910, Sector-42, Central Circle-7, Golf Course Road, New Delhi Haryana -122002 PAN: ARRPK6282G (Appellant) (Respondent) Assessee by Sh. Rajat Jain, CA Sh. Akshat Jain, CA Sh. Paritosh Jain, Adv. Department by Sh. Dayainder Singh Sidhu, CIT(DR) Date of hearing 08.10.2025 Date of pronouncement 29.10.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2018-19, arises against th…