SC held that appeals by the Revenue were partly allowed. The...

SC held that appeals by the Revenue were partly allowed. The Court construed s.138C(4) of the Act, 1962 to require certification for computer-generated documents read into evidence, but recognised that compliance may be established by the record of proceedings and statements recorded under s.108 where such materials and signatures appear on the record; a formal certificate in the strict sense is not invariably necessary. The Court applied principles of admissibility under ss.65A/65B of the Indian Evidence Act and noted that definitions in the IT Act govern terms like 'electronic record' and 'certifying authority.' As the s.108 statements were not retracted and not disputed, they satisfied s.138C(4) for present proceedings; evidentiary weight in other fora depends on compliance with s.138B.