ITRs Irrelevant for Proving Debt in Cheque Bounce Case: Gujarat HC

K.S. & Co. Vs State of Gujarat & Anr. (Gujarat High Court) Income-Tax Returns Not Mandatory in Cheque Bounce Cases Due to Lack of Relevance;  Trial Court Order Set Aside for Directing Irrelevant Financial Documents Without Justification;  Cheque Dishonour Case: Production of Income-Tax Returns Rejected as Unnecessary Evidence;  High Court Quashes Direction to Produce Tax Returns Due to Absence of Legal Necessity;  Section 91 CrPC Cannot Be Invoked Without Relevance: Court Limits Scope of Document Production. The Gujarat High Court considered a Special Criminal Application challengi...