https://www.taxtmi.com/caselaws?id=754092 The Madras HC allowed petitions under Sections 91 and 311 Cr.P.C in a dishonour of cheque case, setting aside the trial court's dismissal order dated 27/09/2023. The court held that when complainants admitted being income tax assessees with bank accounts through which loan amounts were transferred but refused to produce documents, witnesses should be recalled for confrontation. The court found it unfair to expect the accused to rebut statutory presumptions while withholding necessary documents for foundational facts. However, the HC confirmed dismissal of petitions under Section 254(2) Cr.P.C for summoning bank managers, agreeing the accused could establish facts by examining himself as defence witness. en-us Thu, 25 Apr 2024 00:00:00 +0530 Mon, 17 Jun 2024 21:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754092 The Madras HC allowed petitions under Sections 91 and 311 Cr.P.C in a dishonour of cheque case, setting aside the trial court's dismissal order dated 27/09/2023. The court held that when complainants admitted being income tax assessees with bank accounts through which loan amounts were transferred but refused to produce documents, witnesses should be recalled for confrontation. The court found it unfair to expect the accused to rebut statutory presumptions while withholding necessary documents for foundational facts. However, the HC confirmed dismissal of petitions under Section 254(2) Cr.P.C for summoning bank managers, agreeing the accused could establish facts by examining himself as defence witness. Case-Laws Indian Laws Thu, 25 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754092