Delhi HC: Additional Documents Can Be Filed in Criminal Tax Prosecution – “Truth Cannot Be Sacrificed for Technicalities”

Deepak Talwar Vs ITO (Delhi High Court) Delhi HC: Additional Documents Can Be Filed in Criminal Tax Prosecution – “Truth Cannot Be Sacrificed for Technicalities” The Delhi High Court upheld the Income Tax Department’s right to place additional documents on record in a prosecution under the Black Money Act, 2015, even after cognizance and summoning of the accused. The Court held that merely filing additional documents already referred to in the complaint does not amount to amendment of the complaint, and that the wide powers under Section 311 Cr.P.C. permit courts to allow both oral...