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2020 (2) TMI 1698 - HC - Indian LawsDishonour of Cheque - prayer of the petitioner to produce on record the income tax returns of the complainant/respondent was declined - HELD THAT:- The finding recorded by the trial Court in the impugned order dated 27.10.2016 that the ITRs Mark D3 to D6 are pertaining to relevant period is factually incorrect as these are the ITRs for the years 2012-2013 and 2013-14, whereas, as per the case of the complainant, the loan was advanced in the year 2008 and the cheque was presented in 2012 and, therefore, as per the averments made in the complaint and in the statement of the complainant that the petitioner/accused was quarterly paying the amount of interest, which on the face of it, is not reflected in the ITRs for the years 2008-09, 2009-10, 2010-11 and 2011-12. Therefore, the impugned order dated 27.10.2016 is liable to be set aside. Further, the observations made by the trial Court in the impugned order dated 21.11.2016, whereby the petitioner was not granted one more opportunity to deposit the cost of ₹ 10,000/- imposed for summoning the Clerk of State Bank of India are also not justified as it is very much believable that the petitioner could not be able to deposit the said cost on account of declaration of demonetization on 08.11.2016 resulting into cash crunch and paucity of cash even in banks. Petition allowed.
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