https://www.taxtmi.com/caselaws?id=306050 In a cheque dishonour prosecution, relevant financial records may be summoned under section 91 CrPC where the accused disputes the complainant's capacity to advance the alleged cash amount and the underlying transaction. The Court held that income tax returns, account books and bank statements could be sought to test the complainant's means and the genuineness of the transaction. Revisional interference was unwarranted because no illegality or perversity in the trial court's order was shown, and the direction for production of documents was upheld, with liberty to file an affidavit if the records did not exist. en-us Tue, 21 Jan 2014 00:00:00 +0530 Sat, 07 Jan 2023 08:47:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306050 In a cheque dishonour prosecution, relevant financial records may be summoned under section 91 CrPC where the accused disputes the complainant's capacity to advance the alleged cash amount and the underlying transaction. The Court held that income tax returns, account books and bank statements could be sought to test the complainant's means and the genuineness of the transaction. Revisional interference was unwarranted because no illegality or perversity in the trial court's order was shown, and the direction for production of documents was upheld, with liberty to file an affidavit if the records did not exist. Case-Laws Indian Laws Tue, 21 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306050