Admissibility of tax authority records: entries and certified copies are permissible evidence in prosecutions under the relevant chapter. Section 279B provides that entries in records or other documents in the custody of an Income-tax authority shall be admitted in evidence in prosecutions under this Chapter and may be proved by production of the original records or by a copy certified by the Income-tax authority as a true copy of the original entries 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 authority records: entries and certified copies are permissible evidence in prosecutions under the relevant chapter.
Section 279B provides that entries in records or other documents in the custody of an Income-tax authority shall be admitted in evidence in prosecutions under this Chapter and may be proved by production of the original records or by a copy certified by the Income-tax authority as a true copy of the original entries in its custody.
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