ACIT, CENTRAL CIRCLE- 15, NEW DELHI vs. KRISHAN LAL MADHOK, DELHI
In the result, all appeals by the revenue are accordingly
ITA 6648/DEL/2017[2007-08]Status: DisposedITAT Delhi03 Aug 2021AY 2007-08
Bench: Shri N.K. Billaiya & Shri Mahavir Prasad
For Appellant: Shri Pranshu Goel, CAFor Respondent: Ms. Sushma Singh, CIT-DR
Section 132(4)
prosecution. It is further argued that the data in the pen drive does not satisfy the criterion laid down in section 76 and section 78 (6) of the Indian
Evidence Act. It is submitted that from the admitted record, it is clear that neither the French Government clarified about ... certified by the bank in question or the legal keeper.
The record is also not certified by any other authority as per
Section 78(6) Indian Evidence Act, 1872. The record was received vide letter dated 28.06.2011 from the French Government (page no. 47 and 48).
The said letter does