In Brief
In this criminal appeal under the Negotiable Instruments Act, the appellant challenged a Trial Court order requiring the respondent to produce Income Tax Returns for seven years (2005-06 to 2011-12) in a cheque dishonor case. The Supreme Court held that such a broad and historical order was unjustified. However, recognizing that the cheque transactions occurred in late 2011 and mid-2012, the Court allowed the appeal and permitted the respondent to produce Income Tax Returns only for the two assessment years immediately following the transactions (2012-13 and 2013-14), thereby narrowing the scope to evidence genuinely relevant to the dispute.
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