TaxTMI 
TaxTMI 
2025 (11) TMI 173
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....ecial Acts), Central District, Tis Hazari Courts, Delhi ["trial court"], in CT Case No. 7319/2019 and CT Case No. 7320/2019, both titled as "Income Tax Office v. Amit Kapoor". 2. The said complaints were instituted by the Income Tax Department under Section 276CC of the Income Tax Act, 1961, alleging that the Petitioner had failed to file returns of income for Assessment Years 2008-09 and 2009-10, despite having made substantial cash deposits of Rs. 1,62,24,642/- and Rs. 1,07,74,428/- respectively during the relevant financial years. 3. Upon consideration of the material placed on record, the Ld. Trial Court took cognizance on 17.07.2019, observing that a prima facie case under Section 276CC of the Act was made out against the Petitio....
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....at the stage of evidence. 9. Aggrieved by the said orders, the Petitioner has preferred the present petitions contending that the impugned orders suffer from material illegality, amount to amendment of the original complaints, and cause serious prejudice to the defence by allowing introduction of new material after cognizance and partial evidence. Submissions of counsel of petitioner 10. Learned counsel for the Petitioner, at the outset, submitted that the impugned orders dated 25.10.2024 passed by the Ld. Trial court suffers from procedural irregularity. It is contended that the Ld. Trial Court has misconstrued the scope and object of Section 91 Cr. P.C., which cannot be invoked by the petitioner to introduce documents from his ow....
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.... Tax Department supported the impugned orders and submitted that the documents sought to be placed on record are official documents forming part of the Department's record, and their production would aid the Court in arriving at a just and proper decision. It was contended that Section 91 Cr. P.C. confers wide discretion upon the Court to summon or permit production of any document necessary or desirable for the purposes of the proceedings, and the same has been exercised judiciously by the Trial Court. 14. It was further submitted that the Petitioner cannot claim any prejudice merely on the ground that additional documents are being brought on record, particularly when the defence will have an opportunity to cross-examine the witness re....
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.... P.C. cannot be used as a device to cure defects in the prosecution case or to fill up lacunae after the trial has commenced. However, this Court finds no merit in the said contention. The language of Section 91 Cr. P.C. is clear inasmuch as it empowers the Court to summon or permit production of any document or thing "if such production appears to the Court to be necessary or desirable for the purposes of any investigation, inquiry, trial or other proceeding." The provision does not restrict its invocation to any particular stage of the proceeding. 19. The powers of the Court under Section 91 Cr. P.C. are of wide amplitude and may be exercised at any stage of the proceeding, provided the Court is satisfied about the necessity or desirab....
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.... no infirmity, illegality, or perversity in the impugned orders passed by the Ld. Trial court. The Trial Court has exercised its jurisdiction within the bounds of law and in furtherance of justice. The power under Section 482 Cr. P.C. is to be exercised sparingly and in exceptional circumstances to prevent abuse of the process of law or to secure the ends of justice. In the present case, no such contingency is made out. The impugned orders merely facilitate production of documents of the department relevant to the determination of the issues involved in the complaints under Section 276CC of the Income Tax Act, 1961. 23. In view of the foregoing discussion and the settled position of law, this Court is of the considered opinion that the i....