2019 (3) TMI 484

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....Akshay Sehgal, Mr. Karan Khaitan, Mr. Adarsh Priyadarshin and Mr. A.T. Patra, Advocates Respondent Through: Mr. Deepak Anand and Mr. Zoheb Hussain, Advocates O R D E R (ORAL) 1. In a complaint under Sections 276-C(1) & 277 of the Income Tax Act for the Assessment Year 2002-03, respondent had filed an application for getting the present Assessing Officer examined as an additional witness and an....

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....substance in the submissions of the Ld. Counsel for accused that the complainant has no tenable reasons to file the documents. I also do not find any substance in the submissions of the Ld. Counsel for the accused that it would cause prejudice to the accused if the complainant is allowed to file the additional documents at this stage. The case is at the stage of pre-charge evidence and accordingly....

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....d judiciously for the advancement of cause of justice and not to give a handle to complainant to harass the accused. It is submitted that complainant's witness has been already cross-examined by petitioner and at the charge stage, these applications have been filed with a view, not only to cause prejudice to petitioner, but also to delay the proceedings. Thus, it is submitted that the additional e....

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.... notice in the year 2015 and so, this petition deserves dismissal. 5. Upon hearing and on perusal of impugned orders and the decision cited, I find that the reasoning adopted by the trial court, as referred to above, does not suffer from any illegality or infirmity. There is no basis to come to a conclusion that respondent is adopting dilatory tactics or is in any way harassing petitioner. The ad....