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 imposed on the petitioner.
The case arose after a search and seizure operation conducted on 25/26.02.2016 at the petitioner’s residence by the Income Tax Investigation Team. Following the search, prosecution sanction under Section 279(1) of the Income Tax Act was granted on 16.03.2016 and eight complaints were filed alleging concealment of undisclosed foreign assets, including interests in British Virgin Islands entities and a bank account with UBS AG, Singapore.
During pre-charge evidence, the complainant witness exhibited various foreign documents received from authorities in British Virgin Islands and Singapore. The Trial Court recorded “OSR” (Original Seen and Returned) against these exhibits. The petitioner later contended that the photocopies inspected lacked authentication or attestation by Indian diplomatic authorities, as allegedly required under Section 78(6) of the Indian Evidence Act. An application was therefore filed seeking production and inspection of the original documents to enable effective cross-examination.
