VIRENDRA SINGH RATNAWAT,JAIPUR vs. ACIT, CENTRAL CIRCLE-2, JAIPUR

In the result, three appeals of the assessee are allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

65B of the Evidence At are not compiled with, as the law now stands in India.” Further recently, in ACIT vs. Katrina Rosemary Turcotte [ITA Nos. 3092/Mum./2015 to 3097/Mum./2015, decided on 11.10.2017[ The Hon'ble ITAT Mumbai held that addition made on the basis of a print out taken from the computer of a third party without there

VIRENDRA SINGH RATNAWAT,JAIPUR vs. ACIT, CENTRAL CIRCLE-2, JAIPUR

In the result, three appeals of the assessee are allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

65B of the Evidence At are not compiled with, as the law now stands in India.” Further recently, in ACIT vs. Katrina Rosemary Turcotte [ITA Nos. 3092/Mum./2015 to 3097/Mum./2015, decided on 11.10.2017[ The Hon'ble ITAT Mumbai held that addition made on the basis of a print out taken from the computer of a third party without there

DCIT, CC-1, JAIPUR vs. M/S. DANGAYACH HOTELS PRIVATE LIMITED, JAIPUR

In the result, the appeal of the Revenue is dismissed

Section 65B (2).” 36. It was submitted that the Apex Court held that these safeguards are taken to ensure the ‘source and authenticity’, which are “the two hallmarks pertaining to electronic record sought to be used as evidence. The importance of following this procedure was emphasized by the fact that electronic records are more susceptible to tampering, alteration, transposition, excision

VIRENDRA PRAKASH SHARMA,JAIPUR vs. DCIT CIRCLE (INTL TAX), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

65B certificate, hash value, or chain-of-custody\ndocument has been filed here; consequently, the chat extracts fail at the threshold\nof admissibility.\n\n1.9.iv In Central Bureau of Investigation v. V.C. Shukla (1998) 3 SCC 410,\nprovisions of Section 34 of the Evidence Act, was considered for the purposes of\nthe expression \"entries in books of account\", \"books