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    Retrospective cancellation requires prior show cause notice with supplied material and reasoned order; otherwise cancellation is set aside.
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      Accused's right to disclosure upheld: originals/authenticated...

      Right to disclosure: originals of foreign documents on the record; admissibility and authentication to be decided at trial.

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      Income TaxMarch 19, 2026Case LawsHC
      Accused's right to disclosure upheld: originals/authenticated foreign documents have been placed on the trial court record, rendering the petitioner's production challenge infructuous and permitting objections to authenticity or admissibility to be raised at trial. Admissibility and evidentiary weight of foreign public documents, including issues of authentication under applicable evidence rules and documents obtained via information-exchange treaties, are to be determined during the evidentiary stage; they do not mandate threshold dismissal or discharge. Once originals/authenticated documents are on the judicial file, the accused is entitled to inspect them to prepare defence, and liberty to inspect is granted subject to procedural rules.

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      ActsIncome Tax