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Sunil (Manager)     20 November 2010

Income Tax Records of Complainant in a Cheque Bounce Case

What is the best way to get access to complainant's IT records to rubbish the claims that a huge loan was ever advanced to you by the complainant and now blank cheques advanced by you as security have bounced for insufficient funds.

Can the accused approach the IT department directly or can it only be done with a court order or does the complainant submit their past tax returns in the court?


 9 Replies

DEFENSE ADVOCATE.-firmaction@g (POWER OF DEFENSE IS IMMENSE )     21 November 2010

If case in the court apply to the court for IT records.

B.N.Rajamohamed (advocate / commissioner of oaths)     23 November 2010

If the respondent requires the income tax records of the complainnant to be placed before the court he must apply before the court under section 91 Cr.P.C. directing the income tax authorities to produce the files pertaining to the complainant before the court and seek the permission of the court to examine the official as a court witness. Before all these process it is most required to obtain an admission from the complainant on cross examination that he is an income tax assessee and his PAN number.

hisifybird (retd)     25 November 2010

Whoever is complaining, he only has to produce the proof to the court. Isn't this correct ?

Advocate Vikas Sahu (n/a)     02 January 2011

any supreme court jugment to call I.T. record of complainant in court.

Sunil (Manager)     02 January 2011

What is wrong with the defendent sending a tax evasion petition directly to the IT authorities requesting the agency to investigate the complainant for tax evasion and asking for the response.

hisifybird (retd)     02 January 2011

Firstly, IT authorities ask for solid proof, and then if you ask them they would say they would take appropriate action, and also that they are not answerable to the complainant. Only if the court asks, they would answer.

YOGESHWAR. (ADVOCATE HIGH COURT-criminal /civil -youract@gmail.com)     02 January 2011

Well the original querry is for defense of NI act. Even if no IT records he has to submit accounts. There are no of Judgments in this matter.

SACHIN AGARWAL (ADVOCATE)     10 January 2011

You can do so with the permission of Court.

DEFENSE ADVOCATE.-firmaction@g (POWER OF DEFENSE IS IMMENSE )     15 March 2011


There are simple and easy methods for any accused to come out of NI 138 case. When you defend only than  you face problems , tension .Learn to fight – attack and you have better chances to win.

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