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2021 (10) TMI 309 - HC - Indian LawsDishonor of Cheque - search, seizure and production of income tax returns with books of accounts - application rejected on the ground that as per the complainant, they have not filed income tax returns, therefore there was no reason to believe that such document was in possession of the witness to invoke Section 91 of Cr.P.C. - HELD THAT:- Having regard to the huge amounts involved in the transaction and production of the income tax returns for only one year, proper opportunity should have been given to the accused to substantiate his defence and depriving of such right amounts to depriving him of fair trial. So far as the allegations of delay, no doubt the matter is pending since 2014. But the documents produced by the petitioner go to show that delay had occurred on account of the acts of both the parties. The accused to substantiate his defence had sought production of income tax returns and the audited balance sheets annexed to the income tax returns and not seeking prosecution of the complainant for violation of the provisions of the Income Tax Act. Therefore rejection of the application on such ground was not justifiable. Application under Section 311 of Cr.P.C to be recalled to show that the income tax returns for the years 2010-2011 produced by him was not genuine - HELD THAT:- The power to summon under Section 311 of Cr.P.C can be exercised at any stage of any enquiry or trial, or other proceedings also. Even in Mandvi Cooperative Bank Ltd.’s case referred to supra the Hon'ble Supreme Court held that there shall not be any compromise with the fair trial. The said judgment cannot be pressed into service to say that there is total bar to summon or recall the witnesses after the defence evidence is over. Therefore the trial Court shall consider the application under Section 311 of Cr.P.C. after response of the income tax authorities consequent to the summons issued to them under Section 91 of Cr.P.C. - However in the application under Section 91 of Cr.P.C. the only relevant documents are income tax returns and the annexures to the income tax returns and not the documents as sought in the application. The impugned orders of the trial Court dated 06.10.2018 and 20.11.2018 are hereby set aside. The application of the accused under Section 91 of Cr.P.C. read with Section 311 of Cr.P.C. is hereby partly allowed. The trial Court shall issue summons to the Principal Commissioner of Income Tax, Bengaluru for production of income tax returns of the complainant along with the annexures enclosed with the said returns for the years 2009-2010 to 2013-2014 - Petition allowed in part.
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