https://www.taxtmi.com/caselaws?id=408570 Section 91 CrPC may be invoked broadly, but in a Section 138 NI Act prosecution the request must still be necessary to the defence and relevant to the issues in dispute. The accused may rebut the statutory presumption under Section 139, yet documents cannot be compelled where they are not needed to show absence of a legally recoverable debt and would instead turn the criminal complaint into a civil-style accounts inquiry. The court upheld rejection of the application for production of documents. en-us Fri, 16 Apr 2021 00:00:00 +0530 Tue, 15 Jun 2021 07:51:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408570 Section 91 CrPC may be invoked broadly, but in a Section 138 NI Act prosecution the request must still be necessary to the defence and relevant to the issues in dispute. The accused may rebut the statutory presumption under Section 139, yet documents cannot be compelled where they are not needed to show absence of a legally recoverable debt and would instead turn the criminal complaint into a civil-style accounts inquiry. The court upheld rejection of the application for production of documents. Case-Laws Indian Laws Fri, 16 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408570