143. . - Leading questions may be asked in cross-examination. =============... ... ...

142. . - Leading questions must not, if objected to by the adverse party, be asked in an examination-in-chief, or in a re-examination, except with the permission of the Court. The Court shall permit leading questions as to matters which are introductory or undisputed, or which have, in its opinion, been already sufficiently proved. =============... ... ...

141. . - Any question suggesting the answer which the person putting it wishes or expects to receive, is called a leading question. =============... ... ...

140. . - may be cross-examined and re-examined. =============... ... ...

139. . - A person summoned to produce a document does not become a witness by the mere fact that he produces it, and cannot be cross-examined unless and until he is called as a witness. =============... ... ...

138. . - Witnesses shall be first examined-in-chief, then (if the adverse party so desires) cross-examined, then (if the party calling him so desires) re-examined. The examination and cross-examination must relate to relevant facts, but the cross-examination need not be confined to the facts to which the witness testified on his examination-in-chief. Direction of re-examination. - The re-examination shall be directed to the explanation of matters referred to in cross-examination; and, if n... ... ...

137. . - The examination of witness by the party who calls him shall be called his examination-in-chief. Cross-examination. - The examination of a witness by the adverse party shall be called his cross-examination. Re-examination. -The examination of a witness, subsequent to the cross-examination by the party who called him, shall be called his re-examination. =============... ... ...

136. . -When either party proposes to give evidence of any fact, the Judge may ask the party proposing to give the evidence in what manner the alleged fact, if proved, would be relevant; and the Judge shall admit the evidence if he thinks that the fact, if proved, would be relevant, and not otherwise. If the fact proposed to be proved is one of which evidence is admissible only upon proof of some other fact, such last-mentioned fact must be proved before evidence is given of the fact first-me... ... ...

CHAPTER X. - OF THE EXAMINATION OF WITNESSES 135. . - The order in which witnesses are produced and examined shall be regulated by the law and practice for the time being relating to civil and criminal procedure respectively, and, in the absence of any such law, by the discretion of the Court. =============... ... ...

134. . - No particular number of witnesses shall in any case be required for the proof of any fact. =============... ... ...

133. . - An accomplice shall be a competent witness against an accused person; and a conviction is not illegal merely because it proceeds upon the uncorroborated testimony of an accomplice. =============... ... ...

132. . - A witness shall not be excused from answering any question as to any matter relevant to the matter in issue in any suit or in any civil or criminal proceeding, upon the ground that the answer to such question will criminate, or may tend directly or indirectly to criminate, such witness, or that it will expose, or tend directly or indirectly to expose, such witness to a penalty or forfeiture of any kind: Proviso. - Provided that no such answer, which a witness shall be compelled to gi... ... ...

^1[131. . - No one shall be compelled to produce documents in his possession or electronic records under his control, which any other person would be entitled to refuse to produce if they were in his possession or control, unless such last-mentioned person consents to their production.]     ****************** NOTES:- 1. Subs. by Act 21 of 2000, s. 92 and the Second Schedule, for "Section 131" (17-10-2000). =============... ... ...

130. . - No witness who is not a party to a suit shall be compelled to produce his title-deeds to any property, or any document in virtue of which he holds any property as pledge or mortgagee or any document the production of which might tend to criminate him, unless he has agreed in writing to produce them with the person seeking the production of such deeds or some person through whom he claims. =============... ... ...

129. . - No one shall be compelled to disclose to the Court any confidential communication which has taken place between him and his legal professional adviser, unless he offers himself as a witness, in which case he may be compelled to disclose any such communications as may appear to the Court necessary to be known in order to explain any evidence which he has given, but no others. =============... ... ...

HONOURABLE THE CHIEF JUSTICE MS. JUSTICE SONIA GOKANI AND HONOURABLE MR. JUSTICE SANDEEP N. BHATT Appearance: For the Petitioner(s) No. 1: Mr Sudhir M Mehta (2058). For the Petitioner(s) No. 1: Ms Shailee S Mehta (5873). For the Respondent(s) No. 1: None. ORAL ORDER (PER : HONOURABLE THE CHIEF JUSTICE MS. JUSTICE SONIA GOKANI) The petitioner seeks to challenge the notice issued under Section 148 of the Income Tax Act (`the Act' hereinafter) dated 27.07.2022 for the A.Y.2013-... ... ...

128. . - If any party to a suit gives evidence therein at his own instance or otherwise, he shall not be deemed to have consented thereby to such disclosure as is mentioned in section 126; and, if any party to a suit or proceeding calls any such barrister, ^1[pleader], attorney or vakil as a witness, he shall be deemed to have consented to such disclosure only if he questions such barrister, attorney or vakil on matters which, but for such question, he would not be at liberty to disclose. &nb... ... ...

127. . - The provisions of section 126 shall apply to interpreters, and the clerks or servants of barristers, pleaders, attorneys and vakils. =============... ... ...

126. . - No barrister, attorney, pleader or vakil, shall at any time be permitted, unless with his client's express consent, to disclose any communication made to him in the course and for the purpose of his employment as such barrister, pleader, attorney or vakil, by or on behalf of his client, or to state the contents or condition of any document with which he has become acquainted in the course and for the purpose of his professional employment, or to disclose any advice given by him to his c... ... ...

^1[125. . - No Magistrate or police-officer shall be compelled to say whence he got any information as to the commission of any offence, and no revenue-officer shall be compelled to say whence he got any information as to the commission of any offence against the public revenue. Explanation.- "Revenue-officer" in this section means any officer employed in or about the business of any branch of the public revenue.]     ****************** NOTES:- 1. Subs. by Act 3 of... ... ...