https://www.taxtmi.com/caselaws?id=405560 Electronic records may be produced later with the required Section 65B certificate, because the certificate is needed when the record is marked in evidence, not necessarily at the time of filing the request; refusal to permit such production and consequential recall of the witness was therefore unsustainable. Handwriting expert opinion under Section 45 was unnecessary where the signature on the cheque was not disputed, so a request to examine the age or other writings on the cheque could be refused. The discussion emphasizes that admissibility requirements for electronic evidence are stage-specific, while expert opinion will not be ordered where the admitted signature makes such opinion of little utility. en-us Fri, 19 Feb 2021 00:00:00 +0530 Tue, 29 Oct 2024 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405560 Electronic records may be produced later with the required Section 65B certificate, because the certificate is needed when the record is marked in evidence, not necessarily at the time of filing the request; refusal to permit such production and consequential recall of the witness was therefore unsustainable. Handwriting expert opinion under Section 45 was unnecessary where the signature on the cheque was not disputed, so a request to examine the age or other writings on the cheque could be refused. The discussion emphasizes that admissibility requirements for electronic evidence are stage-specific, while expert opinion will not be ordered where the admitted signature makes such opinion of little utility. Case-Laws Indian Laws Fri, 19 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405560