SHRI KUL BHARAT, JUDICIAL MEMBER For the Assessee : Shri Vijay Kumar Jindal, CA For the Department : Shri Om Parkash, Sr. DR ORDER PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 30.09.2021, pertaining to the assessment year 2017-18. The assessee has raised following grounds of appeal: "The learned assessing officer as well as... ... ...

77. . - Such certified copies may be produced in proof of the contents of the public documents or parts of the public documents of which they purport to be copies. =============... ... ...

76. . - Every public officer having the custody of a public document, which any person has a right to inspect, shall give that person on demand a copy of it on payment of the legal fees there for, together with a certificate written at the foot of such copy that it is a true copy of such document or part thereof, as the case may be, and such certificate shall be dated and subscribed by such officer with his name and his official title, and shall be sealed, whenever such officer is authorized by ... ... ...

75. . - All other documents are private. =============... ... ...

PUBLIC DOCUMENTS 74. . - The following documents are public documents: - (1) Documents forming the acts, or records of the acts - (i) of the sovereign authority, (ii) of official bodies and tribunals, and (iii) of public officers, legislative, judicial and executive, ^1[of any part of India or of the Commonwealth], or of a foreign country; (2) Public records kept ^2[in any State] of private documents.     ******************** ... ... ...

^1[73A. . - In order to ascertain whether a digital signature is that of the person by whom it purports to have been affixed, the Court may direct - (a) that person or the Controller or the Certifying Authority to produce the Digital Signature Certificate; (b) any other person to apply the public key listed in the Digital Signature Certificate and verify the digital signature purported to have been affixed by that person. Explanation. - For the purposes of this section, "Con... ... ...

73. . - In order to ascertain whether a signature, writing, or seal is that of the person by whom it purports to have been written or made, any signature, writing, or seal admitted or proved to the satisfaction of the Court to have been written or made by that person may be compared with the one which is to be proved, although that signature, writing, or seal has not been produced or proved for any other purpose. The Court may direct any person present in Court to write any words or figures f... ... ...

72. . - An attested document not required by law to be attested may be proved as if it was unattested. =============... ... ...

71. . - If the attesting witness denies or does not recollect the execution of the document, its execution may be proved by other evidence. =============... ... ...

70. . - The admission of a party to an attested document of its execution by himself shall be sufficient proof of its execution as against him, though it be a document required by law to be attested. =============... ... ...

69. . - If no such attesting witness can be found, or if the document purports to have been executed in the United Kingdom, it must be proved that the attestation of one attesting witness at least is in his handwriting, and that the signature of the person executing the document is in the hand writing of that person. =============... ... ...

68. . - If a document is required by law to be attested, it shall not be used as evidence until one attesting witness at least has been called for the purpose of proving its execution, if there be an attesting witness alive, and subject to the process of the Court and capable of giving evidence: ^1[Provided that it shall not be necessary to call an attesting witness in proof of the execution of any document, not being a will, which has been registered in accordance with the provisions of the ... ... ...

^1[67A. Proof as to ^2[electronic signature]. - Except in the case of a secure ^2A[electronic signature], if the ^2B[electronic signature] of any subscriber is alleged to have been affixed to an electronic record the fact that such ^2C[electronic signature] is the ^2D[electronic signature] of the subscriber must be proved.]     *************** 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,... ... ...

Section 67 requires proof of a person's signature or handwriting where a document is alleged to have been signed or written, wholly or partly, by that person. The party relying on the allegation must establish that the disputed signature or relevant handwriting is genuinely attributable to the alleged signer or writer.

Secondary evidence of a document's contents generally requires prior notice to produce the original to the party having possession or power over it, or to that party's attorney or pleader. Where no notice is legally prescribed, the Court may require reasonable notice. Notice may be dispensed with where the document is itself a notice, production is evidently required, the original was obtained by fraud or force, is in Court, its loss is admitted, or its holder is beyond the Court's process.

SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER For the Assessee : Shri M.K. Kulkarni For the Revenue : Shri Sardar Singh Meena ORDER PER R.S. SYAL, VP : This appeal filed by the assessee is directed against the order dated 31-03-2021 passed by the Pr. CIT-3, Pune u/s. 263 of the Income-tax Act, 1961 (hereinafter also called 'the Act') in relation to the A.Y. 2016-17. 2. Briefly stated, the facts of the case are that the assessee furnished a re... ... ...

M. S. KARNIK, J. For the Applicant : Adv. Ayaz Khan a/w. Adv. S. S. Bhandary, Adv. Dilip Mishra For the State : Ms. Veera Shinde APP. API Sanjay Khandagale, ANC Kandivali P.C.: 1. Heard learned counsel for the applicant and learned APP for the State. 2. This is an application for bail in respect of the offence punishable under Sections 8(c) read with 20(c) of the Narcotic Drugs and Psychotropic Substances Act, 1985 (hereafter "NDPS Act", for short) registered on 25/12/2021 vide... ... ...

^1[65B. . - (1) Notwithstanding anything contained in this Act, any information contained in an electronic record which is printed on a paper, stored, recorded or copied in optical or magnetic media produced by a computer (hereinafter referred to as the computer output) shall be deemed to be also a document, if the conditions mentioned in this section are satisfied in relation to the information and computer in question and shall be admissible in any proceedings, without further proof or product... ... ...

^1[65A. . - The contents of electronic records may be proved in accordance with the provisions of section 65B.]     *************** NOTES:- 1. Ins. by Act 21 of 2000, s. 92 and the Second Schedule (w.e.f. 17-10-2000). =============... ... ...

Secondary evidence may be admitted where an original is unavailable after required notice, has been lost or destroyed without fault, cannot readily be moved, or where its contents are admitted in writing. The admissible form varies by circumstance: written admissions are admissible for admitted contents; only certified copies may prove public documents or documents legally provable by certified copy; and a skilled examiner may prove the general result of numerous documents that cannot conveniently be examined.