The Delhi High Court, in the case of Poonam Jain vs Union of India & Ors, noted that a person being prosecuted against has a right to be provided with all the material relied upon by the prosecuting agency to prosecute her/ him.
In the instant case, a search was conducted at the residences of the petitioners and their statements were recorded and several documents were seized.
They were issued show cause notices under Section 276 C(1) and Section 277 of the Income Tax Act, Section 181 of the Indian Penal Code and Sections 50 and 51 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act.
They sought to be provided with a copy of their statements and the documents seised.
However, the same was denied to them.
In the instant case, a search was conducted at the residences of the petitioners and their statements were recorded and several documents were seized.
They were issued show cause notices under Section 276 C(1) and Section 277 of the Income Tax Act, Section 181 of the Indian Penal Code and Sections 50 and 51 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act.
They sought to be provided with a copy of their statements and the documents seised.
However, the same was denied to them.
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