https://www.taxtmi.com/caselaws?id=386018 In a complaint under Section 138 of the Negotiable Instruments Act, an accused cannot claim an enforceable right to invoke Section 91 CrPC at the initial stage to summon the complainant's bank or income-related records. The power under Section 91 is discretionary and depends on the court being satisfied that the material is necessary or desirable for the proceeding. At the stage of stating particulars of the offence, the defence is ordinarily not to be examined, and a request aimed at testing the complainant's source of funds was treated as an impermissible enquiry. Non-filing of income tax returns, by itself, was also found insufficient to undermine the complainant's case. en-us Thu, 12 Sep 2019 00:00:00 +0530 Fri, 20 Sep 2019 12:51:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386018 In a complaint under Section 138 of the Negotiable Instruments Act, an accused cannot claim an enforceable right to invoke Section 91 CrPC at the initial stage to summon the complainant's bank or income-related records. The power under Section 91 is discretionary and depends on the court being satisfied that the material is necessary or desirable for the proceeding. At the stage of stating particulars of the offence, the defence is ordinarily not to be examined, and a request aimed at testing the complainant's source of funds was treated as an impermissible enquiry. Non-filing of income tax returns, by itself, was also found insufficient to undermine the complainant's case. Case-Laws Indian Laws Thu, 12 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386018