https://www.taxtmi.com/caselaws?id=433385 In a prosecution under Section 138 of the Negotiable Instruments Act, the accused may invoke Section 91 of the CrPC to summon Income Tax records, including the complainant's returns, balance sheets and supporting material, where those documents are sought to test the genuineness of the complainant's financial claims. Section 91 is not confined to documents relied on by the prosecution, and the accused remains entitled to lead defence evidence and rebut the statutory presumption on a preponderance of probability. The finality attached to orders under Section 138(1)(b) of the Income-tax Act does not limit the court's power to require relevant records. On these principles, refusal to summon the records was unsustainable and the application ought to have been allowed. en-us Tue, 24 Jan 2023 00:00:00 +0530 Mon, 30 Jan 2023 09:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433385 In a prosecution under Section 138 of the Negotiable Instruments Act, the accused may invoke Section 91 of the CrPC to summon Income Tax records, including the complainant's returns, balance sheets and supporting material, where those documents are sought to test the genuineness of the complainant's financial claims. Section 91 is not confined to documents relied on by the prosecution, and the accused remains entitled to lead defence evidence and rebut the statutory presumption on a preponderance of probability. The finality attached to orders under Section 138(1)(b) of the Income-tax Act does not limit the court's power to require relevant records. On these principles, refusal to summon the records was unsustainable and the application ought to have been allowed. Case-Laws Indian Laws Tue, 24 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433385