Gujarat High Court
Income Tax Officer vs Mgd Electronics Private Limited Thro ... on 28 November, 2019
Author: S.H.Vora
Bench: S.H.Vora
R/SCR.A/10180/2019 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CRIMINAL APPLICATION NO. 10180 of 2019
With
R/SPECIAL CRIMINAL APPLICATION NO. 10182 of 2019
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INCOME TAX OFFICER
Versus
MGD ELECTRONICS PRIVATE LIMITED THRO DIRECTOR AND
AUTHORIZED SIGNATORY RAJESH RATHI
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Appearance:
MR MANISH BHATT, SR. ADVOCATE with MRS MAUNA M BHATT(174) for
the Applicant(s) No. 1
for the Respondent(s) No. 1,2,3,4
MS KRINA CALLA, APP (2) for the Respondent(s) No. 5
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CORAM: HONOURABLE MR.JUSTICE S.H.VORA
Date : 28/11/2019
ORAL ORDER
Prima facie, it appears that the learned trial Judge passed impugned orders without satisfying itself that the documents sought for are required for the purpose of determining the issue raised in the complaint. As such, the documents sought by the complainant are in its possession and the complainant itself has filed with the income tax authority. Since the orders are without any reason on the aspect of relevancy of the documents in a proceedings u/s 138 of the NI Act, present petitions deserve consideration.
Notice returnable on 15.4.2020. Learned APP waives service of notice for the respondent - State. Meanwhile, relief in terms of para 12(B) is granted. However, it is clarified that Page 1 of 2 Downloaded on : Fri Nov 29 03:45:18 IST 2019 R/SCR.A/10180/2019 ORDER the learned trial Judge is at liberty to proceed with the hearing of the matter despite pendency of present proceedings before this Court. In other words, if the complainant proceeds with the trial to prove its case with the help of other documents, he is at liberty to do so.
(S.H.VORA, J) SHEKHAR P. BARVE Page 2 of 2 Downloaded on : Fri Nov 29 03:45:18 IST 2019