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    <title>1963 (12) TMI 34 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=192080</link>
    <description>In a committal inquiry under Section 207-A, the Supreme Court held that the accused could be examined only on circumstances appearing in oral evidence recorded under sub-section (4), not on documents furnished under Section 173(4) alone. The majority construed &quot;the evidence&quot; in Section 207-A(6) as referring to recorded oral evidence and read the scheme of Sections 207-A(7) and 251-A(2) as confirming that documentary material by itself did not authorise questioning of the accused. It was held that examination without recorded evidence would exceed the section and risk prejudice. The dissent treated &quot;evidence&quot; as including the supplied documents.</description>
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    <pubDate>Mon, 16 Dec 1963 00:00:00 +0530</pubDate>
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      <title>1963 (12) TMI 34 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=192080</link>
      <description>In a committal inquiry under Section 207-A, the Supreme Court held that the accused could be examined only on circumstances appearing in oral evidence recorded under sub-section (4), not on documents furnished under Section 173(4) alone. The majority construed &quot;the evidence&quot; in Section 207-A(6) as referring to recorded oral evidence and read the scheme of Sections 207-A(7) and 251-A(2) as confirming that documentary material by itself did not authorise questioning of the accused. It was held that examination without recorded evidence would exceed the section and risk prejudice. The dissent treated &quot;evidence&quot; as including the supplied documents.</description>
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      <pubDate>Mon, 16 Dec 1963 00:00:00 +0530</pubDate>
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