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2020 (7) TMI 646 - HC - Income TaxOffences u/s 276C(2) and 278B - allegation against the Petitioners is that they wilfully concealed the short term capital gains and long term capital gains and that the Petitioners, finding that the documents are necessary to bring out facts and to bring out the inference that the Petitioners did not have wilful intention or mens rea to conceal the income - HELD THAT:- Petition under Section 391 of Cr.PC had been filed by the Petitioners even at the time of presentation of the appeal. These documents sought to be marked as additional evidence are not new documents and they are documents relating to filing of returns with the Respondent in respect of earlier years and the copies of which are also available with the Respondent. By marking of these documents, the nature or course of the case will not be altered. The documents have not been produced before the Trial Court due to inefficiency or inadvertence of the person who conducted the case. Where the documents were left out to be marked due to carelessness and ignorance, it could be allowed to be marked for elucidation of truth, in the interest of justice, by exercising powers u/s 391 of Cr.PC. The intention of Section 391 of Cr.PC is to empower the Appellate Court to see that the justice is done between the prosecutor and the prosecuted in the interest of justice. This Court is of the opinion that the Petitioners should be allowed to let in additional evidence subject to provisions of Chapter XXIII of Cr.PC in the presence of the Respondent/ complainant and his counsel. Criminal Revision Petition is allowed.
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