https://www.taxtmi.com/caselaws?id=339705 An order directing production of income tax returns during cross-examination was treated as a revisionable intermediate order under the Code of Criminal Procedure, because it had sufficient finality and was not a merely interlocutory direction barred from revision. Cross-examination was held to remain confined to the defence taken and matters relevant to the offence; it cannot be used to harass the witness or defeat the purpose of summary proceedings. The revisional order limiting further cross-examination to repayment-related questions was found consistent with that principle, and no basis was shown for interference under inherent powers. en-us Thu, 02 Mar 2017 00:00:00 +0530 Mon, 06 Mar 2017 10:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339705 An order directing production of income tax returns during cross-examination was treated as a revisionable intermediate order under the Code of Criminal Procedure, because it had sufficient finality and was not a merely interlocutory direction barred from revision. Cross-examination was held to remain confined to the defence taken and matters relevant to the offence; it cannot be used to harass the witness or defeat the purpose of summary proceedings. The revisional order limiting further cross-examination to repayment-related questions was found consistent with that principle, and no basis was shown for interference under inherent powers. Case-Laws Indian Laws Thu, 02 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339705