Delhi High Court
Case BriefsHigh Courts

“In criminal trials certificate in terms of Section 65-B of the Act is to filed before commencement of the trial. However, the Trial Court, in its discretion, after examining any application by the prosecution under Sections 91 or 311 CrPC or Section 165 of the Evidence, may permit production of such certificate at any stage of the trial if no irreversible prejudice is caused to the accused”

Income Tax Appellate Tribunal (ITAT)
Case BriefsTribunals/Commissions/Regulatory Bodies

ITAT said that the entire addition has been made by the AO as well as CIT based on guess work and estimation based on some alleged information received from Sales Tax Department of Maharashtra and from DGIT that “the assessee has taken bogus purchase bills without having taken any delivery of the goods”, without applying their mind.