Delhi HC Allows Inspection of Foreign Tax Documents as Fair Cross-Examination Rights Must Be Protected

Advertisement Ritu Butalia Vs State & Anr (Delhi High Court) The Delhi High Court considered eight petitions filed under Section 482 of the Code of Criminal Procedure challenging a common order dated 20.12.2017 passed by the Additional Chief Metropolitan Magistrate (ACMM), Delhi. The Trial Court had dismissed the petitioner’s application seeking production and inspection of original foreign documents relied upon by the Income Tax Department in prosecution complaints filed under Sections 276C(1) and 277 of the Income Tax Act and Section 191 of the IPC. Costs of ₹5,000 had also been i...