2019 (3) TMI 484

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..... THAT:- Reasoning adopted by the trial court, as referred does not suffer from any illegality or infirmity. There is no basis to come to a conclusion that respondent is adopting dilatory tactics or is in any way harassing petitioner. The additional evidence sought to be led appears to be for bonafide purpose and to substantiate the allegations made in the complaint. Petitioner does not suffer any p .....

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..... 77 of the Income Tax Act for the Assessment Year 2002-03, respondent had filed an application for getting the present Assessing Officer examined as an additional witness and another application for filing additional documents. Both these applications have been allowed by trial court while observing as under:- The present complaint pertains to the undisclosed foreign bank accounts of the accus .....

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..... would cause prejudice to the accused if the complainant is allowed to file the additional documents at this stage. The case is at the stage of pre-charge evidence and accordingly, the accused will get all the opportunities to counter all the documents at every stage of trial. 2. Revisional court vide impugned order of 7th June, 2017 has affirmed trial court order of 15th November, 2016. 3 .....

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..... the charge stage, these applications have been filed with a view, not only to cause prejudice to petitioner, but also to delay the proceedings. Thus, it is submitted that the additional evidence sought to be led is based on the photocopy documents without originals being there and that the documents sought to be placed on record have no relevance to complaint pertaining to the year 2002-03. Thus, .....

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..... to above, does not suffer from any illegality or infirmity. There is no basis to come to a conclusion that respondent is adopting dilatory tactics or is in any way harassing petitioner. The additional evidence sought to be led appears to be for bona fide purpose and to substantiate the allegations made in the complaint. Petitioner does not suffer any prejudice as petitioner has an opportunity to c .....

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