51. . - Whenever the opinion of any living person is relevant, the grounds on which such opinion is based are also relevant. Illustration An expert may give an account of experiments performed by him for the purpose of forming his opinion. =============... ... ...

50. . - When the Court has to form an opinion as to the relationship of one person to another, the opinion, expressed by conduct, as to the existence of such relationship, of any person who, as a member of the family or otherwise, has special means of knowledge on the subject, is a relevant fact: Provided that such opinion shall not be sufficient to prove a marriage in proceedings under the Indian Divorce Act, 1869 (4 of 1869), or in prosecutions under section 494, 495, 497 or 498 of the Indi... ... ...

49. . - When the Court has to form an opinion as to- the usages and tenets of any body of men or family, the constitution and government of any religious or charitable foundation, or the meaning of words or terms used in particular districts or by particular classes of people, the opinions of persons having special means of knowledge thereon are, relevant facts. =============... ... ...

48. . - When the Court has to form an opinion as to the existence of any general custom or right, the opinions, as to the existence of such custom or right, of persons who would be likely to know of its existence if it existed, are relevant. Explanation. - The expression "general custom or right" includes customs or rights common to any considerable class of persons. Illustration The right of the villagers of a particular village to use the water of a particular well is a general right ... ... ...

^1[47A. . - When the Court has to form an opinion as to the ^2[electronic signature of any person, the opinion of the Certifying Authority which has issued the ^3[electronic Signature Certificate] is a relevant fact.]     **************** NOTES:- 1. Ins. by Act 21 of 2000, s. 92 and the Second Schedule (w.e.f. 17-10-2000). 2. Subs. by Act 10 of 2009, s. 52, for "digital signature" (w.e.f. 27-10-2009). 3. Subs. by s 52, ibid., for "Digital Signature Certifi... ... ...

Opinion evidence on handwriting is a relevant fact where authorship or signature of a document is in issue, provided the witness is acquainted with the alleged writer's handwriting. Such acquaintance may result from seeing the person write, receiving purportedly authored replies to communications, or routinely handling purportedly authored documents in ordinary business dealings. Personal observation of the person writing is not essential; correspondents, clerks handling correspondence, and business advisers may offer relevant opinions on authorship.

Facts bearing on expert opinions become relevant, though independently irrelevant, when they support or contradict an expert opinion that is relevant to the issue. Comparative evidence may test the reliability and evidentiary weight of expert conclusions, including evidence of symptoms in other poison-exposure cases or similar harbour conditions bearing on causation of obstruction.

^1[45A. . - When in a proceeding, the court has to form an opinion on any matter relating to any information transmitted or stored in any computer resource or any other electronic or digital form, the opinion of the Examiner of Electronic Evidence referred to in section 79A of the Information Technology Act, 2000 (21 of 2000), is a relevant fact. Explanation. - For the purposes of this section, an Examiner of Electronic Evidence shall be an expert.]     ***************** ... ... ...

OPINIONS OF THIRD PERSONS WHEN RELEVANT 45. . - When the Court has to form an opinion upon a point of foreign law or of science, or art, or as to identity of handwriting ^1[or finger impressions], the opinions upon that point of persons specially skilled in such foreign law, science or art, ^3[or in questions as to identity of handwriting] ^2[or finger impressions] are relevant facts. Such persons are called experts. Illustrations (a) The question is, whether the death of A was cause... ... ...

44. . - Any party to a suit or other proceeding may show that any judgment, order or decree which is relevant under section 40, 41 or 42, and which has been proved by the adverse party, was delivered by a Court not competent to deliver it, or was obtained by fraud or collusion. =============... ... ...

43. . - Judgments, orders or decrees, other than those mentioned in sections 40, 41 and 42, are irrelevant, unless the existence of such judgment, order or decree is a fact in issue, or is relevant under some other provision of this Act. Illustrations (a) A and B separately sue C for a libel which reflects upon each of them. C in each case says that the matter alleged to be libellous is true, and the circumstances are such that it is probably true in each case, or in neither. A obtains ... ... ...

Judgments, orders and decrees concerning matters of a public nature may be relevant to an enquiry even when they do not fall within section 41. Their relevance does not make them conclusive proof of the facts stated. A prior decree concerning an asserted public right of way may therefore be considered in a later trespass dispute, without conclusively establishing the existence of that right.

Final judgments, orders or decrees of competent courts exercising probate, matrimonial, admiralty or insolvency jurisdiction are relevant where they confer, remove or declare a legal character, or declare absolute entitlement to a specific thing. Such adjudications constitute conclusive proof of the legal character or title declared, including the time at which that character accrued or ceased, or the property became vested.

Previous judgments, orders or decrees that legally prevent a court from taking cognizance of a suit or holding a trial are relevant facts. Their existence is relevant when determining whether the court ought to take cognizance of that suit or hold that trial, in relation to a legal bar against a second suit or trial.

SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER For the Revenue : Shri Kamlesh Makwana, CIT-DR For the Assessee : Shri Manish J. Shah & Shri Rushin Patel, A.Rs. ORDER PER : SIDDHARHTA NAUTIYAL, JUDICIAL MEMBER :- This is an appeal filed by the Department against the order of National Faceless Appeal Centre (NFAC), Delhi, in proceeding u/s 250 vide order dated 21/12/2023 passed for the Assessment Year 2017-18. 2. The Revenue has raised the f... ... ...

Section 39 applies the rule of evidentiary completeness when a statement forms part of a longer statement, conversation, document, electronic record, book, or connected correspondence. Evidence may include only the connected material that the Court considers necessary to understand the statement's nature and effect and the circumstances in which it was made. Material exceeding that necessity is excluded.

Foreign-law evidence is relevant where an opinion must be formed on the law of another country. Statements contained in books purporting to be printed or published under that country's Government authority, and reports of rulings contained in books purporting to report them, are relevant for ascertaining that law.

Statements concerning facts of public nature are relevant where a court must form an opinion on their existence, if contained in statutory recitals or specified gazette publications. Relevant sources include Acts of the United Kingdom Parliament, Central, Provincial and State Acts, Government or Crown Representative notifications in the Official Gazette, and printed papers purporting to be the London Gazette or certain Government Gazettes.

Section 36 recognises statements concerning facts in issue or relevant facts as relevant when appearing in maps or charts published for general public sale, or in maps or plans prepared under Central or State Government authority. Relevance is limited to matters customarily depicted or recorded in those materials.

An entry in a public or official book, register, record or electronic record is a relevant fact if it states a fact in issue or other relevant fact and is made in the discharge of official duty. The entry may be made by a public servant or by another person carrying out a duty specifically imposed by the law of the country where the record is maintained.