Anvar P.V v. P.K. Basheer

10 SCC 473Supreme Court of India2014#573 most cited

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

Electronic records are inadmissible in evidence unless accompanied by a certificate under Section 65B of the Indian Evidence Act.

169

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2013 to 2026.

Also referred to as

Anvar P.V v. P.K. Basheer · Section 65B · Indian Evidence Act · electronic record · admissibility of evidence · certificate requirement · secondary evidence

Sections most often in play

Section 65BSection 132Section 143(3)Section 153ASection 132(4)Section 69CSection 142(1)Section 69

Issues it is cited on

section 65(b)section 65b(4)section 65asection 90(3)place of effective managementsection 62section 6(3)section 132(5)section 127(1)illegal paymentsection 65bsection 65

Judgments citing Anvar P.V v. P.K. Basheer

Pullalarevu Anusha, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 24/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…65-A and 65-B of the Evidence Act, given the fact that the requirement of certification of electronic evidence has not been complied with as contemplated under the Act. The uncertainty of whether Anvar P.V. v. P.K. Basheer [Anvar P.V. v. P.K. Basheer, (2014) 10 SCC 473 : (2015) 1 SCC (Civ) 27 : (2015) 1 SCC (Cri) 24 : (2015) 1 SCC (L&S) 108] occupies the filed in this area of law or whether Shafhi Mohammad v. State of H.P. [Shafhi Mohammad v. State of H.P., (2018) 2 SCC 801 : (2018) 2 SCC 807 : (2018) 2 SCC (Civ) 346 : (2018) 2 SCC (Civ) 351 : (2018) 1 SCC (Cri) 860 : (2018) 1 SCC (Cri) 865] lays down the correc…

Kanipakam Hari Prasad Reddy, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 23/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…65-A and 65-B of the Evidence Act, given the fact that the requirement of certification of electronic evidence has not been complied with as contemplated under the Act. The uncertainty of whether Anvar P.V. v. P.K. Basheer [Anvar P.V. v. P.K. Basheer, (2014) 10 SCC 473 : (2015) 1 SCC (Civ) 27 : (2015) 1 SCC (Cri) 24 : (2015) 1 SCC (L&S) 108] occupies the filed in this area of law or whether Shafhi Mohammad v. State of H.P. [Shafhi Mohammad v. State of H.P., (2018) 2 SCC 801 : (2018) 2 SCC 807 : (2018) 2 SCC (Civ) 346 : (2018) 2 SCC (Civ) 351 : (2018) 1 SCC (Cri) 860 : (2018) 1 SCC (Cri) 865] lays down the correc…

Kanipakam Hari Prasad Reddy, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 22/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…65-A and 65-B of the Evidence Act, given the fact that the requirement of certification of electronic evidence has not been complied with as contemplated under the Act. The uncertainty of whether Anvar P.V. v. P.K. Basheer [Anvar P.V. v. P.K. Basheer, (2014) 10 SCC 473 : (2015) 1 SCC (Civ) 27 : (2015) 1 SCC (Cri) 24 : (2015) 1 SCC (L&S) 108] occupies the filed in this area of law or whether Shafhi Mohammad v. State of H.P. [Shafhi Mohammad v. State of H.P., (2018) 2 SCC 801 : (2018) 2 SCC 807 : (2018) 2 SCC (Civ) 346 : (2018) 2 SCC (Civ) 351 : (2018) 1 SCC (Cri) 860 : (2018) 1 SCC (Cri) 865] lays down the correc…

Kanipakam Hari Prasad Reddy, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 21/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…65-A and 65-B of the Evidence Act, given the fact that the requirement of certification of electronic evidence has not been complied with as contemplated under the Act. The uncertainty of whether Anvar P.V. v. P.K. Basheer [Anvar P.V. v. P.K. Basheer, (2014) 10 SCC 473 : (2015) 1 SCC (Civ) 27 : (2015) 1 SCC (Cri) 24 : (2015) 1 SCC (L&S) 108] occupies the filed in this area of law or whether Shafhi Mohammad v. State of H.P. [Shafhi Mohammad v. State of H.P., (2018) 2 SCC 801 : (2018) 2 SCC 807 : (2018) 2 SCC (Civ) 346 : (2018) 2 SCC (Civ) 351 : (2018) 1 SCC (Cri) 860 : (2018) 1 SCC (Cri) 865] lays down the correc…

Kanipakam Hari Prasad Reddy, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 20/HYD/2023[2016-17]Status: DisposedITAT Hyderabad28 Feb 2023AY 2016-17

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…65-A and 65-B of the Evidence Act, given the fact that the requirement of certification of electronic evidence has not been complied with as contemplated under the Act. The uncertainty of whether Anvar P.V. v. P.K. Basheer [Anvar P.V. v. P.K. Basheer, (2014) 10 SCC 473 : (2015) 1 SCC (Civ) 27 : (2015) 1 SCC (Cri) 24 : (2015) 1 SCC (L&S) 108] occupies the filed in this area of law or whether Shafhi Mohammad v. State of H.P. [Shafhi Mohammad v. State of H.P., (2018) 2 SCC 801 : (2018) 2 SCC 807 : (2018) 2 SCC (Civ) 346 : (2018) 2 SCC (Civ) 351 : (2018) 1 SCC (Cri) 860 : (2018) 1 SCC (Cri) 865] lays down the correc…

Parige Venkat Ram Reddy, Kamareddy vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 19/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…65-A and 65-B of the Evidence Act, given the fact that the requirement of certification of electronic evidence has not been complied with as contemplated under the Act. The uncertainty of whether Anvar P.V. v. P.K. Basheer [Anvar P.V. v. P.K. Basheer, (2014) 10 SCC 473 : (2015) 1 SCC (Civ) 27 : (2015) 1 SCC (Cri) 24 : (2015) 1 SCC (L&S) 108] occupies the filed in this area of law or whether Shafhi Mohammad v. State of H.P. [Shafhi Mohammad v. State of H.P., (2018) 2 SCC 801 : (2018) 2 SCC 807 : (2018) 2 SCC (Civ) 346 : (2018) 2 SCC (Civ) 351 : (2018) 1 SCC (Cri) 860 : (2018) 1 SCC (Cri) 865] lays down the correc…

Parige Venkat Ram Reddy, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 18/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…65-A and 65-B of the Evidence Act, given the fact that the requirement of certification of electronic evidence has not been complied with as contemplated under the Act. The uncertainty of whether Anvar P.V. v. P.K. Basheer [Anvar P.V. v. P.K. Basheer, (2014) 10 SCC 473 : (2015) 1 SCC (Civ) 27 : (2015) 1 SCC (Cri) 24 : (2015) 1 SCC (L&S) 108] occupies the filed in this area of law or whether Shafhi Mohammad v. State of H.P. [Shafhi Mohammad v. State of H.P., (2018) 2 SCC 801 : (2018) 2 SCC 807 : (2018) 2 SCC (Civ) 346 : (2018) 2 SCC (Civ) 351 : (2018) 1 SCC (Cri) 860 : (2018) 1 SCC (Cri) 865] lays down the correc…

Guduri Venkata Raju, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 17/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…65-A and 65-B of the Evidence Act, given the fact that the requirement of certification of electronic evidence has not been complied with as contemplated under the Act. The uncertainty of whether Anvar P.V. v. P.K. Basheer [Anvar P.V. v. P.K. Basheer, (2014) 10 SCC 473 : (2015) 1 SCC (Civ) 27 : (2015) 1 SCC (Cri) 24 : (2015) 1 SCC (L&S) 108] occupies the filed in this area of law or whether Shafhi Mohammad v. State of H.P. [Shafhi Mohammad v. State of H.P., (2018) 2 SCC 801 : (2018) 2 SCC 807 : (2018) 2 SCC (Civ) 346 : (2018) 2 SCC (Civ) 351 : (2018) 1 SCC (Cri) 860 : (2018) 1 SCC (Cri) 865] lays down the correc…

Gudduri Venkata Raju, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 16/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…65-A and 65-B of the Evidence Act, given the fact that the requirement of certification of electronic evidence has not been complied with as contemplated under the Act. The uncertainty of whether Anvar P.V. v. P.K. Basheer [Anvar P.V. v. P.K. Basheer, (2014) 10 SCC 473 : (2015) 1 SCC (Civ) 27 : (2015) 1 SCC (Cri) 24 : (2015) 1 SCC (L&S) 108] occupies the filed in this area of law or whether Shafhi Mohammad v. State of H.P. [Shafhi Mohammad v. State of H.P., (2018) 2 SCC 801 : (2018) 2 SCC 807 : (2018) 2 SCC (Civ) 346 : (2018) 2 SCC (Civ) 351 : (2018) 1 SCC (Cri) 860 : (2018) 1 SCC (Cri) 865] lays down the correc…

Tricities Security and Allied Services Private Limited, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 15/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…65-A and 65-B of the Evidence Act, given the fact that the requirement of certification of electronic evidence has not been complied with as contemplated under the Act. The uncertainty of whether Anvar P.V. v. P.K. Basheer [Anvar P.V. v. P.K. Basheer, (2014) 10 SCC 473 : (2015) 1 SCC (Civ) 27 : (2015) 1 SCC (Cri) 24 : (2015) 1 SCC (L&S) 108] occupies the filed in this area of law or whether Shafhi Mohammad v. State of H.P. [Shafhi Mohammad v. State of H.P., (2018) 2 SCC 801 : (2018) 2 SCC 807 : (2018) 2 SCC (Civ) 346 : (2018) 2 SCC (Civ) 351 : (2018) 1 SCC (Cri) 860 : (2018) 1 SCC (Cri) 865] lays down the correc…

Tricities Security and Allied Services Private Limited, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 14/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…65-A and 65-B of the Evidence Act, given the fact that the requirement of certification of electronic evidence has not been complied with as contemplated under the Act. The uncertainty of whether Anvar P.V. v. P.K. Basheer [Anvar P.V. v. P.K. Basheer, (2014) 10 SCC 473 : (2015) 1 SCC (Civ) 27 : (2015) 1 SCC (Cri) 24 : (2015) 1 SCC (L&S) 108] occupies the filed in this area of law or whether Shafhi Mohammad v. State of H.P. [Shafhi Mohammad v. State of H.P., (2018) 2 SCC 801 : (2018) 2 SCC 807 : (2018) 2 SCC (Civ) 346 : (2018) 2 SCC (Civ) 351 : (2018) 1 SCC (Cri) 860 : (2018) 1 SCC (Cri) 865] lays down the correc…

Sanjay Garudapally, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 13/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…65-A and 65-B of the Evidence Act, given the fact that the requirement of certification of electronic evidence has not been complied with as contemplated under the Act. The uncertainty of whether Anvar P.V. v. P.K. Basheer [Anvar P.V. v. P.K. Basheer, (2014) 10 SCC 473 : (2015) 1 SCC (Civ) 27 : (2015) 1 SCC (Cri) 24 : (2015) 1 SCC (L&S) 108] occupies the filed in this area of law or whether Shafhi Mohammad v. State of H.P. [Shafhi Mohammad v. State of H.P., (2018) 2 SCC 801 : (2018) 2 SCC 807 : (2018) 2 SCC (Civ) 346 : (2018) 2 SCC (Civ) 351 : (2018) 1 SCC (Cri) 860 : (2018) 1 SCC (Cri) 865] lays down the correc…

Sanjay Garudapally, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 12/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…65-A and 65-B of the Evidence Act, given the fact that the requirement of certification of electronic evidence has not been complied with as contemplated under the Act. The uncertainty of whether Anvar P.V. v. P.K. Basheer [Anvar P.V. v. P.K. Basheer, (2014) 10 SCC 473 : (2015) 1 SCC (Civ) 27 : (2015) 1 SCC (Cri) 24 : (2015) 1 SCC (L&S) 108] occupies the filed in this area of law or whether Shafhi Mohammad v. State of H.P. [Shafhi Mohammad v. State of H.P., (2018) 2 SCC 801 : (2018) 2 SCC 807 : (2018) 2 SCC (Civ) 346 : (2018) 2 SCC (Civ) 351 : (2018) 1 SCC (Cri) 860 : (2018) 1 SCC (Cri) 865] lays down the correc…

Garudapally Shruthi Gupta, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 11/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…65-A and 65-B of the Evidence Act, given the fact that the requirement of certification of electronic evidence has not been complied with as contemplated under the Act. The uncertainty of whether Anvar P.V. v. P.K. Basheer [Anvar P.V. v. P.K. Basheer, (2014) 10 SCC 473 : (2015) 1 SCC (Civ) 27 : (2015) 1 SCC (Cri) 24 : (2015) 1 SCC (L&S) 108] occupies the filed in this area of law or whether Shafhi Mohammad v. State of H.P. [Shafhi Mohammad v. State of H.P., (2018) 2 SCC 801 : (2018) 2 SCC 807 : (2018) 2 SCC (Civ) 346 : (2018) 2 SCC (Civ) 351 : (2018) 1 SCC (Cri) 860 : (2018) 1 SCC (Cri) 865] lays down the correc…

Garudapally Shruthi Gupta, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 10/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…65-A and 65-B of the Evidence Act, given the fact that the requirement of certification of electronic evidence has not been complied with as contemplated under the Act. The uncertainty of whether Anvar P.V. v. P.K. Basheer [Anvar P.V. v. P.K. Basheer, (2014) 10 SCC 473 : (2015) 1 SCC (Civ) 27 : (2015) 1 SCC (Cri) 24 : (2015) 1 SCC (L&S) 108] occupies the filed in this area of law or whether Shafhi Mohammad v. State of H.P. [Shafhi Mohammad v. State of H.P., (2018) 2 SCC 801 : (2018) 2 SCC 807 : (2018) 2 SCC (Civ) 346 : (2018) 2 SCC (Civ) 351 : (2018) 1 SCC (Cri) 860 : (2018) 1 SCC (Cri) 865] lays down the correc…

M/S. Simtools Pvt. Ltd., Mumbai vs. DCIT, Central Circle-7(3) ( Earstwhile DCIT- Cent. Cir-42), Mumbai

The appeal are allowed

ITA 1573/MUM/2020[2010-11]Status: DisposedITAT Mumbai12 Dec 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Dcit, Central Circle 7(3), M/S Simtools Pvt. Ltd. Mumbai (Erstwhile Dcit- 412, Floor-4, 17G, Central Circle – 42) Vardhaman Chamber, Room No. 655, 6Th Floor, Cawasji Patel Road, Vs. Aaykar Bhavan, Horniman Circle, Fort, Maharshi Karve Road, Mumbai-400 001 Mumbai-400 020 (Appellant) (Respondent) Pan No. Aaecs1757M Assessee By : Shri Vijay Mehta Revenue By : Shri Sanjeev Kashyap, Cit Dr. Date Of Hearing: 10.10.2022 Date Of Pronouncement: 12.12.2022

For Appellant: Shri Vijay MehtaFor Respondent: Shri Sanjeev Kashyap, CIT DR
Section 132Section 143(2)Section 153ASection 153CSection 153D

…ivision Bench reference order dated 26.07.2019, dealing with the interpretation of Section 65B of the Indian Evidence Act, 1872 (“Evidence Act”) by two judgments of this Court. In the reference order, after quoting from Anvar P.V. v. P.K. Basheer & Ors (2014) 10 SCC 473 (a three Judge Bench decision of this Court), it was found that a Division Bench judgment in SLP (Crl.) No. 9431 of 2011 reported as Shafhi Mohammad v. State of Himachal Pradesh (2018) 2 SCC 801 may need reconsideration by a Bench of a larger strength. 016. Thereafter coordinate bench extracted above decision of Honourable Supreme court from Para…

Hillwood Imports and Exports (P) Ltd vs. Commissioner of Incometax

ITA/255/2019HC Kerala13 Oct 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: HILLWOOD IMPORTS AND EXPORTS (P) LTDFor Respondent: COMMISSIONER OF INCOME TAX

…id down in Section 65B is necessary. The Supreme Court in Anvar P V v. P K Basheer1 held that if the electronic record is being used as evidence, the conditions mentioned under Section 65B (4) are strictly complied with. The Hash Value Report 1 (2014) 10 SCC 473 ITA Nos.247/2019, 255/2019, 259/2019, 256/2019, 260/2019, 258/2019, 10/2020, 3/2020, 13/2020, 4/2020, 8/2020, 11/2020, 12/2020, 16/2020 -23- and accepting the said Hash Value Report as correct by the Tribunal and the Commissioner is illegal and untenable. 5.2 He further contends that there is nothing on record to suggest that the ve…

Hillwood Imports and Exports (P) Ltd vs. Commissioner of Income Tax

ITA/259/2019HC Kerala13 Oct 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: HILLWOOD IMPORTS AND EXPORTS (P) LTDFor Respondent: COMMISSIONER OF INCOME TAX

…id down in Section 65B is necessary. The Supreme Court in Anvar P V v. P K Basheer1 held that if the electronic record is being used as evidence, the conditions mentioned under Section 65B (4) are strictly complied with. The Hash Value Report 1 (2014) 10 SCC 473 ITA Nos.247/2019, 255/2019, 259/2019, 256/2019, 260/2019, 258/2019, 10/2020, 3/2020, 13/2020, 4/2020, 8/2020, 11/2020, 12/2020, 16/2020 -23- and accepting the said Hash Value Report as correct by the Tribunal and the Commissioner is illegal and untenable. 5.2 He further contends that there is nothing on record to suggest that the ve…

Hillwood Imports and Exports Private Limited vs. Commissioner of Income Tax

ITA/256/2019HC Kerala13 Oct 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: HILLWOOD IMPORTS AND EXPORTS (P) LTDFor Respondent: COMMISSIONER OF INCOME TAX

…id down in Section 65B is necessary. The Supreme Court in Anvar P V v. P K Basheer1 held that if the electronic record is being used as evidence, the conditions mentioned under Section 65B (4) are strictly complied with. The Hash Value Report 1 (2014) 10 SCC 473 ITA Nos.247/2019, 255/2019, 259/2019, 256/2019, 260/2019, 258/2019, 10/2020, 3/2020, 13/2020, 4/2020, 8/2020, 11/2020, 12/2020, 16/2020 -23- and accepting the said Hash Value Report as correct by the Tribunal and the Commissioner is illegal and untenable. 5.2 He further contends that there is nothing on record to suggest that the ve…

Hillwood Imports and Exports Private Limited vs. Commissioner of Income Tax

ITA/258/2019HC Kerala13 Oct 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: HILLWOOD IMPORTS AND EXPORTS (P) LTDFor Respondent: COMMISSIONER OF INCOME TAX

…id down in Section 65B is necessary. The Supreme Court in Anvar P V v. P K Basheer1 held that if the electronic record is being used as evidence, the conditions mentioned under Section 65B (4) are strictly complied with. The Hash Value Report 1 (2014) 10 SCC 473 ITA Nos.247/2019, 255/2019, 259/2019, 256/2019, 260/2019, 258/2019, 10/2020, 3/2020, 13/2020, 4/2020, 8/2020, 11/2020, 12/2020, 16/2020 -23- and accepting the said Hash Value Report as correct by the Tribunal and the Commissioner is illegal and untenable. 5.2 He further contends that there is nothing on record to suggest that the ve…