Electronic data cannot be relied upon in absence of requisite certificate

ACIT Vs Anand Jaikumar Jain (ITAT Mumbai) Hon’ble Supreme Court in the case of Arjun Panditrao Khotkar v. Kailash Khushanrao Gorantyal And Ors (Civil Appeal Nos 20825-20826 of 2017) dated 14.07.2020 has analyzed the provisions of 65B of The Indian Evidence Act, 1872 with regard to admissibility of electronic evidence. The Hon’ble Supreme Court held that certificate under Section 65B (4) of The Indian Evidence Act, 1872 is a condition precedent to the admissibility of evidence by way of electronic record as S. 65B (4) of The Indian Evidence Act, 1872 is a mandatory. In view of the s...