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    <title>2026 (9) TMI 2004 - DELHI HIGH COURT</title>
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    <description>Material relied-upon documents forming part of a prosecution complaint should be placed on the appellate record when necessary to determine whether property attachment should continue pending the complaint. Their admission ensures that attachment appeals are decided with relevant complaint materials available for consideration. However, a party&#039;s delayed request to file documents already known to and held by it, particularly when made at final hearing, may justify costs. The documents may therefore be considered for the attachment issue while the financial consequence for belated filing remains enforceable.</description>
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      <link>https://www.taxtmi.com/caselaws?id=799978</link>
      <description>Material relied-upon documents forming part of a prosecution complaint should be placed on the appellate record when necessary to determine whether property attachment should continue pending the complaint. Their admission ensures that attachment appeals are decided with relevant complaint materials available for consideration. However, a party&#039;s delayed request to file documents already known to and held by it, particularly when made at final hearing, may justify costs. The documents may therefore be considered for the attachment issue while the financial consequence for belated filing remains enforceable.</description>
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