Case Law Details
Ritika Industries Vs State of Maharashtra (Bombay High Court)
Bombay High Court held that an application u/s. 91 of the Code of Criminal Procedure praying for issuance of summons to income tax authorities to produce documents in respect of Income Tax Return, balance sheet etc. of the complainant is allowable as accused suspects that copies provided by complainant are not genuine.
Facts- The petitioners are facing a trial for an offence punishable under Section 138 of the N.I. Act. The complainant/respondent no.2 filed a complaint against the petitioners in the Court of Chief Judicial Magistrate, Aurangabad, which is presently pending in the Court of learned Judicial Magistrate First Class, Aurangabad.
The complainant examined himself in support of his case. The petitioner no.2 filed an application in the Court of the learned JMFC, Aurangabad, u/s. 91 of the Code of Criminal Procedure (Cr.P.C.) praying for issuance of summons to Officer from Income Tax Department, Aurangabad to bring on record the documents in respect of Income Tax Return, balance sheet etc. of the complainant from 2016 to 2021. He suspects the genuineness and authenticity of those documents and particularly about the balance-sheet and other supporting documents. In view of that, it was prayed to issue witness summons to the Income Tax Authority alongwith record. The learned JMFC by order 08.12.2021 rejected the said application.
Conclusion- Held that the accused had right to establish his case and for that purpose he can certainly make a prayer for summoning a witness. It is specific case of the accused that he suspects that the copies of the balance-sheet and the ITR filed by the complainant on record are not genuine. It is for that reason, he has filed an application praying for summons to the proper authority so that the copies of the documents, which are actually submitted to the authorities would be produced on record. This Court finds that the application ought to have been allowed by the learned trial Judge.
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