https://www.taxtmi.com/highlights?id=93867 The HC dismissed the petition and upheld the trial court's orders permitting production of departmental documents under s.91 Cr.P.C., holding the provision may be invoked at any stage if necessary or desirable for investigation, inquiry or trial. The court found the additional notices were relevant official records bearing on alleged failure to file returns under s.276CC, and their production did not amend the complaint or vitiate the substratum of the prosecution. The petitioner retains full opportunity to cross-examine and contest evidentiary value. Exercise of s.482 Cr.P.C. relief was declined as neither illegality nor miscarriage of justice was made out; impugned orders are sustained. en-us Tue, 04 Nov 2025 08:03:32 +0530 Tue, 04 Nov 2025 08:03:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=93867 The HC dismissed the petition and upheld the trial court's orders permitting production of departmental documents under s.91 Cr.P.C., holding the provision may be invoked at any stage if necessary or desirable for investigation, inquiry or trial. The court found the additional notices were relevant official records bearing on alleged failure to file returns under s.276CC, and their production did not amend the complaint or vitiate the substratum of the prosecution. The petitioner retains full opportunity to cross-examine and contest evidentiary value. Exercise of s.482 Cr.P.C. relief was declined as neither illegality nor miscarriage of justice was made out; impugned orders are sustained. Highlights Income Tax Tue, 04 Nov 2025 08:03:32 +0530 https://www.taxtmi.com/highlights?id=93867