https://www.taxtmi.com/caselaws?id=799235 Production of income-tax search records under Section 91 CrPC requires a continuing showing that the documents are necessary or desirable at the relevant stage; prior judicial scrutiny of the authorisation and search does not create a general right to repeated disclosure of confidential foundational material. Further production was therefore declined. Recall of a witness under Section 311 CrPC likewise requires that additional examination be essential to a just decision. Where the proposed confrontation depended solely on an unavailable document and the witness had already been substantially cross-examined on the search and recovery, recall was not essential. The procedural orders remained undisturbed, without determining the criminal charges. en-us Wed, 16 Sep 2026 00:00:00 +0530 Fri, 18 Sep 2026 07:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799235 Production of income-tax search records under Section 91 CrPC requires a continuing showing that the documents are necessary or desirable at the relevant stage; prior judicial scrutiny of the authorisation and search does not create a general right to repeated disclosure of confidential foundational material. Further production was therefore declined. Recall of a witness under Section 311 CrPC likewise requires that additional examination be essential to a just decision. Where the proposed confrontation depended solely on an unavailable document and the witness had already been substantially cross-examined on the search and recovery, recall was not essential. The procedural orders remained undisturbed, without determining the criminal charges. Case-Laws Income Tax Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799235