Amit Kapoor Vs ITO (Delhi High Court)
The petitions were filed by Amit Kapoor under Section 482 Cr.P.C., read with Section 528 of the Bharatiya Nagarik Suraksha Sanhita, 2023, seeking to set aside the trial court orders dated 25.10.2024 in CT Case Nos. 7319/2019 and 7320/2019. These cases, instituted by the Income Tax Department, alleged that the petitioner failed to file income tax returns for Assessment Years (AY) 2008-09 and 2009-10 under Section 276CC of the Income Tax Act, 1961, despite substantial cash deposits of ₹1,62,24,642 and ₹1,07,74,428, respectively.
The trial court had taken cognizance of the complaints on 17.07.2019, observing that a prima facie case under Section 276CC was made out. During pre-charge evidence, CW-1, Mr. Sukhvir Singh Ruhil, deposed regarding notices under Section 148 dated 11.03.2015 and 16.03.2015, which were cross-examined by the defense. CW-2, Mr. R.L. Meena, later produced a fresh notice dated 30.03.2015 not part of the original complaint records.
The Income Tax Department sought to place these additional documents on record under Section 91 Cr.P.C., prompting objections from the petitioner. The petitioner argued that the documents were already in the department’s possession at the time of filing and that Section 91 Cr.P.C. could not be used to introduce new evidence or fill lacunae after cognizance and partial evidence. It was contended that permitting the additional documents would amend the complaint and cause prejudice to the defense.
