Ravinder Singh v. State of Punjab

7 SCC 581Reported decision2022#2689 most cited
44

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2004 to 2023.

Also referred to as

Ravinder Singh v. State of Punjab · 153C Income Tax Act · 69 Income Tax Act · electronic evidence admissibility · Section 65A Evidence Act · Section 65B Evidence Act · call detail records · certification of electronic evidence · Anvar P.V. v. P.K. Basheer · evidence in tax proceedings

Also reported as

2022 SCC OnLine SC 541

Sections most often in play

Section 153CSection 69

Judgments citing Ravinder Singh v. State of Punjab

NAGA LAKSHMI BUCHEPALLI,CHIMAKURTHY vs. ACIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 323/HYD/2023[2018-19]Status: DisposedITAT Hyderabad25 Sept 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri M.V. Prasad, C.AFor Respondent: Ms. T.H. Vijaya Lakshmi, CIT-DR
Section 132Section 139(1)Section 143(2)Section 153CSection 69

…dismissed.” 62. We have considered the rival contentions on this issue and also perused the case laws relied upon by both the parties. The Revenue had relied upon the decision of Hon’ble Supreme Court in the case of Ravinder Singh v. State of Punjab, (2022) 7 SCC 581 : (2022) 3 SCC (Cri) 211 : 2022 SCC Online SC 541. In the said judgment, the Hon'ble Supreme Court has held as under : “21. Lastly, this appeal also raised an important substantive question of law that whether the call records produced by the prosecution would be admissible under Sections 65-A and 65-B of the Evidence Act, given the fact that the…

NAGA LAKSHMI BUCHEPALLI,CHIMAKURTHY vs. ACIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 322/HYD/2023[2017-18]Status: DisposedITAT Hyderabad25 Sept 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri M.V. Prasad, C.AFor Respondent: Ms. T.H. Vijaya Lakshmi, CIT-DR
Section 132Section 139(1)Section 143(2)Section 153CSection 69

…dismissed.” 62. We have considered the rival contentions on this issue and also perused the case laws relied upon by both the parties. The Revenue had relied upon the decision of Hon’ble Supreme Court in the case of Ravinder Singh v. State of Punjab, (2022) 7 SCC 581 : (2022) 3 SCC (Cri) 211 : 2022 SCC Online SC 541. In the said judgment, the Hon'ble Supreme Court has held as under : “21. Lastly, this appeal also raised an important substantive question of law that whether the call records produced by the prosecution would be admissible under Sections 65-A and 65-B of the Evidence Act, given the fact that the…

RAMESH CHANDRA MAJITHIA,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 302/HYD/2023[2017-18]Status: DisposedITAT Hyderabad25 Sept 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri M.V. Prasad, C.AFor Respondent: Ms. T.H. Vijaya Lakshmi, CIT-DR
Section 132Section 139(1)Section 143(2)Section 153CSection 69

…dismissed.” 62. We have considered the rival contentions on this issue and also perused the case laws relied upon by both the parties. The Revenue had relied upon the decision of Hon’ble Supreme Court in the case of Ravinder Singh v. State of Punjab, (2022) 7 SCC 581 : (2022) 3 SCC (Cri) 211 : 2022 SCC Online SC 541. In the said judgment, the Hon'ble Supreme Court has held as under : “21. Lastly, this appeal also raised an important substantive question of law that whether the call records produced by the prosecution would be admissible under Sections 65-A and 65-B of the Evidence Act, given the fact that the…

SIVA PRASAD REDDY BUCHEPALLI,CHIMAKURTHY vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 301/HYD/2023[2018-19]Status: DisposedITAT Hyderabad25 Sept 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri M.V. Prasad, C.AFor Respondent: Ms. T.H. Vijaya Lakshmi, CIT-DR
Section 132Section 139(1)Section 143(2)Section 153CSection 69

…dismissed.” 62. We have considered the rival contentions on this issue and also perused the case laws relied upon by both the parties. The Revenue had relied upon the decision of Hon’ble Supreme Court in the case of Ravinder Singh v. State of Punjab, (2022) 7 SCC 581 : (2022) 3 SCC (Cri) 211 : 2022 SCC Online SC 541. In the said judgment, the Hon'ble Supreme Court has held as under : “21. Lastly, this appeal also raised an important substantive question of law that whether the call records produced by the prosecution would be admissible under Sections 65-A and 65-B of the Evidence Act, given the fact that the…

SIVA PRASAD REDDY BUCHEPALLI,CHIMAKURTHY vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 300/HYD/2023[2017-18]Status: DisposedITAT Hyderabad25 Sept 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri M.V. Prasad, C.AFor Respondent: Ms. T.H. Vijaya Lakshmi, CIT-DR
Section 132Section 139(1)Section 143(2)Section 153CSection 69

…dismissed.” 62. We have considered the rival contentions on this issue and also perused the case laws relied upon by both the parties. The Revenue had relied upon the decision of Hon’ble Supreme Court in the case of Ravinder Singh v. State of Punjab, (2022) 7 SCC 581 : (2022) 3 SCC (Cri) 211 : 2022 SCC Online SC 541. In the said judgment, the Hon'ble Supreme Court has held as under : “21. Lastly, this appeal also raised an important substantive question of law that whether the call records produced by the prosecution would be admissible under Sections 65-A and 65-B of the Evidence Act, given the fact that the…

BALLELA SAI SREE ,NELLORE vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 9/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

…dismissed.” 62. We have considered the rival contentions on this issue and also perused the case laws relied upon by both the parties. The Revenue had relied upon the decision of Hon’ble Supreme Court in the case of Ravinder Singh v. State of Punjab, (2022) 7 SCC 581 : (2022) 3 SCC (Cri) 211 : 2022 SCC OnLine SC 541. In the said judgment, the Hon'ble Supreme Court has held as under : “21. Lastly, this appeal also raised an important substantive question of law that whether the call records produced by the prosecution would be admissible under Sections 65-A and 65-B of the Evidence Act, given the fact that the r…

KARTHIK RAGHUPATHI REDDY PADI,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 83/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

…dismissed.” 62. We have considered the rival contentions on this issue and also perused the case laws relied upon by both the parties. The Revenue had relied upon the decision of Hon’ble Supreme Court in the case of Ravinder Singh v. State of Punjab, (2022) 7 SCC 581 : (2022) 3 SCC (Cri) 211 : 2022 SCC OnLine SC 541. In the said judgment, the Hon'ble Supreme Court has held as under : “21. Lastly, this appeal also raised an important substantive question of law that whether the call records produced by the prosecution would be admissible under Sections 65-A and 65-B of the Evidence Act, given the fact that the r…

KAUSHIK REDDY PADI ,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 82/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

…dismissed.” 62. We have considered the rival contentions on this issue and also perused the case laws relied upon by both the parties. The Revenue had relied upon the decision of Hon’ble Supreme Court in the case of Ravinder Singh v. State of Punjab, (2022) 7 SCC 581 : (2022) 3 SCC (Cri) 211 : 2022 SCC OnLine SC 541. In the said judgment, the Hon'ble Supreme Court has held as under : “21. Lastly, this appeal also raised an important substantive question of law that whether the call records produced by the prosecution would be admissible under Sections 65-A and 65-B of the Evidence Act, given the fact that the r…

KAUSHIK REDDY PADI,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 81/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

…dismissed.” 62. We have considered the rival contentions on this issue and also perused the case laws relied upon by both the parties. The Revenue had relied upon the decision of Hon’ble Supreme Court in the case of Ravinder Singh v. State of Punjab, (2022) 7 SCC 581 : (2022) 3 SCC (Cri) 211 : 2022 SCC OnLine SC 541. In the said judgment, the Hon'ble Supreme Court has held as under : “21. Lastly, this appeal also raised an important substantive question of law that whether the call records produced by the prosecution would be admissible under Sections 65-A and 65-B of the Evidence Act, given the fact that the r…

SAINATH REDDY PADI,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 80/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

…dismissed.” 62. We have considered the rival contentions on this issue and also perused the case laws relied upon by both the parties. The Revenue had relied upon the decision of Hon’ble Supreme Court in the case of Ravinder Singh v. State of Punjab, (2022) 7 SCC 581 : (2022) 3 SCC (Cri) 211 : 2022 SCC OnLine SC 541. In the said judgment, the Hon'ble Supreme Court has held as under : “21. Lastly, this appeal also raised an important substantive question of law that whether the call records produced by the prosecution would be admissible under Sections 65-A and 65-B of the Evidence Act, given the fact that the r…

BALLELA SAI SREE,NELLORE vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 8/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

…dismissed.” 62. We have considered the rival contentions on this issue and also perused the case laws relied upon by both the parties. The Revenue had relied upon the decision of Hon’ble Supreme Court in the case of Ravinder Singh v. State of Punjab, (2022) 7 SCC 581 : (2022) 3 SCC (Cri) 211 : 2022 SCC OnLine SC 541. In the said judgment, the Hon'ble Supreme Court has held as under : “21. Lastly, this appeal also raised an important substantive question of law that whether the call records produced by the prosecution would be admissible under Sections 65-A and 65-B of the Evidence Act, given the fact that the r…

SAINATH REDDY PADI,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 79/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

…dismissed.” 62. We have considered the rival contentions on this issue and also perused the case laws relied upon by both the parties. The Revenue had relied upon the decision of Hon’ble Supreme Court in the case of Ravinder Singh v. State of Punjab, (2022) 7 SCC 581 : (2022) 3 SCC (Cri) 211 : 2022 SCC OnLine SC 541. In the said judgment, the Hon'ble Supreme Court has held as under : “21. Lastly, this appeal also raised an important substantive question of law that whether the call records produced by the prosecution would be admissible under Sections 65-A and 65-B of the Evidence Act, given the fact that the r…

RAJESH KUMAR SURANA,R R DIST vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 78/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

…dismissed.” 62. We have considered the rival contentions on this issue and also perused the case laws relied upon by both the parties. The Revenue had relied upon the decision of Hon’ble Supreme Court in the case of Ravinder Singh v. State of Punjab, (2022) 7 SCC 581 : (2022) 3 SCC (Cri) 211 : 2022 SCC OnLine SC 541. In the said judgment, the Hon'ble Supreme Court has held as under : “21. Lastly, this appeal also raised an important substantive question of law that whether the call records produced by the prosecution would be admissible under Sections 65-A and 65-B of the Evidence Act, given the fact that the r…

SARITHA AGARWAL,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 77/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

…dismissed.” 62. We have considered the rival contentions on this issue and also perused the case laws relied upon by both the parties. The Revenue had relied upon the decision of Hon’ble Supreme Court in the case of Ravinder Singh v. State of Punjab, (2022) 7 SCC 581 : (2022) 3 SCC (Cri) 211 : 2022 SCC OnLine SC 541. In the said judgment, the Hon'ble Supreme Court has held as under : “21. Lastly, this appeal also raised an important substantive question of law that whether the call records produced by the prosecution would be admissible under Sections 65-A and 65-B of the Evidence Act, given the fact that the r…

SARITHA AGARWAL,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 76/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

…dismissed.” 62. We have considered the rival contentions on this issue and also perused the case laws relied upon by both the parties. The Revenue had relied upon the decision of Hon’ble Supreme Court in the case of Ravinder Singh v. State of Punjab, (2022) 7 SCC 581 : (2022) 3 SCC (Cri) 211 : 2022 SCC OnLine SC 541. In the said judgment, the Hon'ble Supreme Court has held as under : “21. Lastly, this appeal also raised an important substantive question of law that whether the call records produced by the prosecution would be admissible under Sections 65-A and 65-B of the Evidence Act, given the fact that the r…

SARITHA AGARWAL ,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 75/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

…dismissed.” 62. We have considered the rival contentions on this issue and also perused the case laws relied upon by both the parties. The Revenue had relied upon the decision of Hon’ble Supreme Court in the case of Ravinder Singh v. State of Punjab, (2022) 7 SCC 581 : (2022) 3 SCC (Cri) 211 : 2022 SCC OnLine SC 541. In the said judgment, the Hon'ble Supreme Court has held as under : “21. Lastly, this appeal also raised an important substantive question of law that whether the call records produced by the prosecution would be admissible under Sections 65-A and 65-B of the Evidence Act, given the fact that the r…

ANDEM SANDHYA REDDY,RANGA REDDY vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 7/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

…dismissed.” 62. We have considered the rival contentions on this issue and also perused the case laws relied upon by both the parties. The Revenue had relied upon the decision of Hon’ble Supreme Court in the case of Ravinder Singh v. State of Punjab, (2022) 7 SCC 581 : (2022) 3 SCC (Cri) 211 : 2022 SCC OnLine SC 541. In the said judgment, the Hon'ble Supreme Court has held as under : “21. Lastly, this appeal also raised an important substantive question of law that whether the call records produced by the prosecution would be admissible under Sections 65-A and 65-B of the Evidence Act, given the fact that the r…

BORRA PRAVEENA,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 6/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

…dismissed.” 62. We have considered the rival contentions on this issue and also perused the case laws relied upon by both the parties. The Revenue had relied upon the decision of Hon’ble Supreme Court in the case of Ravinder Singh v. State of Punjab, (2022) 7 SCC 581 : (2022) 3 SCC (Cri) 211 : 2022 SCC OnLine SC 541. In the said judgment, the Hon'ble Supreme Court has held as under : “21. Lastly, this appeal also raised an important substantive question of law that whether the call records produced by the prosecution would be admissible under Sections 65-A and 65-B of the Evidence Act, given the fact that the r…

ISANAKA MASTHAN REDDY,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 5/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

…dismissed.” 62. We have considered the rival contentions on this issue and also perused the case laws relied upon by both the parties. The Revenue had relied upon the decision of Hon’ble Supreme Court in the case of Ravinder Singh v. State of Punjab, (2022) 7 SCC 581 : (2022) 3 SCC (Cri) 211 : 2022 SCC OnLine SC 541. In the said judgment, the Hon'ble Supreme Court has held as under : “21. Lastly, this appeal also raised an important substantive question of law that whether the call records produced by the prosecution would be admissible under Sections 65-A and 65-B of the Evidence Act, given the fact that the r…

VAMSI KRISHNA REDDY GOTEKE,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 46/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

…dismissed.” 62. We have considered the rival contentions on this issue and also perused the case laws relied upon by both the parties. The Revenue had relied upon the decision of Hon’ble Supreme Court in the case of Ravinder Singh v. State of Punjab, (2022) 7 SCC 581 : (2022) 3 SCC (Cri) 211 : 2022 SCC OnLine SC 541. In the said judgment, the Hon'ble Supreme Court has held as under : “21. Lastly, this appeal also raised an important substantive question of law that whether the call records produced by the prosecution would be admissible under Sections 65-A and 65-B of the Evidence Act, given the fact that the r…

Showing 1–20 of 44 · Page 1 of 3