https://www.taxtmi.com/caselaws?id=374440 In a prosecution under Section 138 of the Negotiable Instruments Act, the Court noted that a request under Section 91 CrPC for income tax returns and related records, including agreement, cheque book details and savings account particulars, was premature because complainant evidence was still ongoing and cross-examination had not been completed. The accused could raise the defence by confronting the complainant in cross-examination, and no exceptional circumstance or failure of justice was shown to justify interference under Section 482 CrPC. The refusal to summon the documents was therefore upheld. en-us Wed, 30 Jan 2019 00:00:00 +0530 Sat, 02 Feb 2019 09:23:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374440 In a prosecution under Section 138 of the Negotiable Instruments Act, the Court noted that a request under Section 91 CrPC for income tax returns and related records, including agreement, cheque book details and savings account particulars, was premature because complainant evidence was still ongoing and cross-examination had not been completed. The accused could raise the defence by confronting the complainant in cross-examination, and no exceptional circumstance or failure of justice was shown to justify interference under Section 482 CrPC. The refusal to summon the documents was therefore upheld. Case-Laws Indian Laws Wed, 30 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374440