(i) Vetrivel Mineral v. ACIT, Central Circle-2, Madurai

129 Taxmann.com 126High Court2021#1785 most cited

What is (i) Vetrivel Mineral v. ACIT, Central Circle-2, Madurai authority for?

For an electronic record to be admissible as evidence in income tax proceedings, all conditions prescribed under Section 65B of the Indian Evidence Act, 1872, must be strictly fulfilled. The provisions of Section 65B of the Evidence Act and Section 132(4) of the Income-tax Act, 1961, operate in distinct fields regarding the admissibility of evidence.

63

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2026.

Also referred to as

Vetrivel Mineral v. ACIT · 129 Taxmann.com 126 · electronic evidence admissibility · Section 65B Evidence Act · Section 132(4) Income-tax Act · search and seizure proceedings · conditions for electronic record · retracted statement · income tax evidence

Sections most often in play

Section 132Section 153ASection 142(1)Section 65BSection 132(4)Section 143(3)Section 143(2)Section 153C

Issues it is cited on

section 65(b)section 90(3)section 65b(4)section 65asection 62section 132(5)section 119(1)section 132(3)illegal paymentsection 65bsection 163section 276

Judgments citing (i) Vetrivel Mineral v. ACIT, Central Circle-2, Madurai

Polisetty Somasundaram, Guntur vs. Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 172/VIZ/2023[2012-13]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…आयकरअपील"यअ"धकरण, "वशाखापटणमपीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ीदु"वू"आरएलरे"डी, "या"यकसद"यएवं"ीएसबालाकृ"णन, लेखासद"यकेसम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ I.T.A. No.172 to 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 to 2020-21) M/s. Polisetty Somasundaram, Vs. The Deputy Commissioner of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. PAN: AACFP 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant b…

M/S. Bajrangbali Steel Industries Pvt. Ltd, Rourkla vs. ACIT, Central Circle, Sambalpur

In the result, appeals of the assessee in IT(SS)A No

ITA 109/CTK/2022[2020-21]Status: DisposedITAT Cuttack28 Mar 2023AY 2020-21

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.31 To 33/Ctk/2022 (ननधाारण वषा / Assessment Year : 2016-2017 To 2018-2019) M/S Bee Pee Rollers Pvt. Ltd., Vs Acit, Central Circle, Sambalpur Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aabcb 3593 P & आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.34 To 39/Ctk/2022 & आयकर अऩीऱ/Ita No.109/Ctk/2022 (ननधाारण वषा / Assessment Year : 2014-2017 To 2020-2021) M/S Bajrangbali Steel Industries Pvt. Vs Acit, Central Circle, Sambalpur Ltd., Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aabcb 3594 L & आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.40 To 44/Ctk/2022 (ननधाारण वषा / Assessment Year : 2014-2015 To 2018-2019) M/S Bajrangbali Re-Rollers Pvt. Ltd. Vs Acit, Central Circle, Sambalpur Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aaccb 6678 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate With Shri B.K. Tibrewal, Ca & Ms. Nisha Rachh, Ca Shri M.K.Gautam, Pr.Cit(Osd) राजस्व की ओर से /Revenue By : सुनवाई की तारीख / Date Of Hearing : 28/03/2023 घोषणा की तारीख/Date Of Pronouncement : 28/03/2023

For Appellant: Shri S.K.Tulsiyan, Advocate with Shri
Section 133ASection 153ASection 292CSection 69Section 69C

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समऺ । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/IT(SS)A Nos.31 to 33/CTK/2022 (ननधाारण वषा / Assessment Year : 2016-2017 to 2018-2019) M/s Bee Pee Rollers Pvt. Ltd., Vs ACIT, Central Circle, Sambalpur Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 PAN No. :AABCB 3593 P AND आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/IT(SS)A Nos.34 to 39/CTK/2022 & आयकर अऩीऱ/ITA No.109/CTK…

M/S. Grm Trading Co., Angul vs. ACIT, Circle-2(1), Bhubaneswar

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 10/CTK/2018[2012-13]Status: DisposedITAT Cuttack20 Jun 2022AY 2012-13

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2012-13 M/S. Grm Trading Co., Bazar M/S. Grm Trading Co., Bazar Vs. Acit, Circle Acit, Circle-2(1), Chowk, Angul. Chowk, Angul. Bhubaneswar. Bhubaneswar. Pan/Gir No.Aajfg 9627 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shrip.R.Mohanty P.R.Mohanty , Ar Revenue By : Shri M.K.Gautam, Cit ( Cit (Dr) Date Of Hearing : 20/6 6/ 2022 Date Of Pronouncement : 20/ /6/2022 O R D E R Per Bench

For Appellant: ShriP.R.MohantyFor Respondent: Shri M.K.Gautam, CIT (

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2012-13 M/s. GRM Trading Co., Bazar M/s. GRM Trading Co., Bazar Vs. ACIT, Circle ACIT, Circle-2(1), Chowk, Angul. Chowk, Angul. Bhubaneswar. Bhubaneswar. PAN/GIR No.AAJFG 9627 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : ShriP.R.Mohanty P.R.Mohanty , AR Revenue by : Shri M.…