Admissibility of tax records allows entries in income-tax authority custody to be evidence in prosecutions, including certified copies. Entries in records or other documents in the custody of an income-tax authority are admissible as evidence in prosecutions for offences under the Chapter and may be proved either by production of the original records or by production of a copy certified by the income-tax authority as a true copy of the original entries and stating that the originals are in its custody.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Admissibility of tax records allows entries in income-tax authority custody to be evidence in prosecutions, including certified copies.
Entries in records or other documents in the custody of an income-tax authority are admissible as evidence in prosecutions for offences under the Chapter and may be proved either by production of the original records or by production of a copy certified by the income-tax authority as a true copy of the original entries and stating that the originals are in its custody.
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