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2023 (1) TMI 1132 - HC - Indian LawsDishonor of Cheque - income tax officer can be called as a witness on an application filed by the present petitioners/original accused in a proceeding under Section 138 of the Negotiable Instruments Act or not? - HELD THAT:- This Court finds that the accused had right to establish his case and for that purpose he can certainly make a prayer for summoning a witness. It is specific case of the accused that he suspects that the copies of the balance-sheet and the ITR filed by the complainant on record are not genuine. It is for that reason, he has filed an application praying for summons to the proper authority so that the copies of the documents, which are actually submitted to the authorities would be produced on record. This Court finds that the application ought to have been allowed by the learned trial Judge and while dismissing such application, erred in holding that under Section 91 of the Cr.P.C., the matter was not for deciding authenticity of any document. It was necessary to consider that when the defense wants to examine the officer and wants to rely upon the documents which are submitted by the complainant to the authorities, it was necessary to allow the same considering that the accused has right to prove his case. This Court finds that a case is made out to call for interference by entertaining a Writ Petition. The Writ Petition is therefore, allowed.
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