Learned counsel for the petitioner while placing reliance upon
the judgment passed by Co-ordinate Bench of this Court in Amit
Arora Vs. Lalita Devi reported in 2021 (2) NIJ 7 has submitted
that Income Tax Returns are necessary documents for just and fair
adjudication of the proceedings initiated under the provisions of
Negotiable Instrument Act, 1881 (hereinafter referred as ‘the
Act’).
Per contra, learned counsel for the respondent has submitted
that as per the provisions of Section 143 of the Act, proceedings
should be adjudicated expeditiously, preferably, within a period of
[2025:RJ-JP:28600] (2 of 2) [CRLMP-3883/2025]
six months. It is further submitted that in the matter at hand, an
application was filed on 26.08.2022, under the provisos of Section
91 Cr.P.C., with a prayer seeking production of documents
including Income Tax Returns, however, the said application was
rightly dismissed by the concerned Court for the reason that the
same was filed to delay the proceedings, as the matter pertains to
the year 2018. It is further submitted that no reason qua financial
distress is made out apart from asking for Income Tax Return.
Further, it is submitted that the concerned Court has noted that
present is a summary proceedings and relied upon the various
judgments qua the same.
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