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        Case ID :

        2001 (7) TMI 39 - HC - Income Tax

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        Production of documents in criminal trial upheld where procedural power exists and no actual prejudice to the accused was shown. A prosecution request to summon documents was sustained because the procedural power to require production of documents under the relevant Criminal ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Production of documents in criminal trial upheld where procedural power exists and no actual prejudice to the accused was shown.

                                A prosecution request to summon documents was sustained because the procedural power to require production of documents under the relevant Criminal Procedure Code provisions was not defeated by technical objection to the form of summons. The Court found no actual prejudice to the accused, since no prosecution witness had yet been cross-examined and the defence had not begun its case. It also noted that the prosecution should not build its case piecemeal, but the stage of proceedings did not justify interference. The revision was dismissed and the summons for production of documents was upheld.




                                Issues: Whether the prosecution could be permitted to summon documents under Section 91 of the Code of Criminal Procedure, 1973, and whether such production would prejudice the accused when no prosecution witness had yet been cross-examined.

                                Analysis: Section 91 of the Code of Criminal Procedure, 1973, deals with production of documents, while Section 244(2) empowers the prosecution to summon witnesses to attend or produce documents or other things. The technical objection to the use of Section 91 was held to be unsustainable because the prosecution's power under Section 244(2) could not be curtailed by the form of the summons. On facts, since none of the prosecution witnesses had been cross-examined and the defence had not yet taken up its case, no prejudice to the accused was shown. The Court also noted that, although the prosecution should not be allowed to build its case in a piecemeal manner, the present stage did not justify interference.

                                Conclusion: The summons for production of documents was upheld and the revision was dismissed, with no prejudice to the accused established on the facts of the case.

                                Ratio Decidendi: A prosecution request to summon documents may be sustained where the governing procedural provision permits production of documents and the accused has not shown actual prejudice from the timing of production.


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                                ActsIncome Tax
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