https://www.taxtmi.com/caselaws?id=198605 Where seized materials are not shown to form part of the prosecution case against an accused, and the Income Tax Department has lawfully requisitioned them under Section 132A of the Income-tax Act read with Sections 451 and 457 CrPC, custody may be transferred to the Department for investigation and assessment. Section 207 CrPC is confined to documents forwarded with the police report or relied on by the prosecution, so a speculative claim of prejudice or fair-trial concern will not prevent handover. The note also records that copies may be furnished if entitlement is established, but the accused must show a concrete need for defence access. en-us Tue, 20 Jan 2015 00:00:00 +0530 Mon, 05 Feb 2018 16:47:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198605 Where seized materials are not shown to form part of the prosecution case against an accused, and the Income Tax Department has lawfully requisitioned them under Section 132A of the Income-tax Act read with Sections 451 and 457 CrPC, custody may be transferred to the Department for investigation and assessment. Section 207 CrPC is confined to documents forwarded with the police report or relied on by the prosecution, so a speculative claim of prejudice or fair-trial concern will not prevent handover. The note also records that copies may be furnished if entitlement is established, but the accused must show a concrete need for defence access. Case-Laws Income Tax Tue, 20 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198605