Vijaya Rajagopala v. CBI
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Page 1 of 20 * IN THE HIGH COURT OF DELHI AT…
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* IN THE HIGH COURT OF DELHI AT NEW DELHI
Reserved on: 10.09.2026 Pronounced on: 16.09.2026 Uploaded on: 16.09.2026
CORAM: HON'BLE MS. JUSTICE MADHU JAIN
JUDGMENT
MADHU JAIN, J.
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application under Section 311 CrPC seeking recall and further crossexamination of PW-15, Y.K. Batra.
FACUTAL MATRIX
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evidence thereafter commenced.
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place. The Income Tax Department thereafter placed its submissions before the learned Trial Court and relied upon the common judgment dated 11.04.2017 of a Division Bench of this Court in Anuj Chawla v. Commissioner of Income Tax, New Delhi & connected matters, 2017:DHC:1920-DB . The batch included Ashok Chawla & Ors. v. Director of Income Tax & Ors., W.P.(C) 4299/2007 , in which the validity of the warrant and the search proceedings had been specifically challenged.
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by the order dated 07.09.2022, and, in the absence of the document itself, its confrontation with PW-15 was not possible. The learned Trial Court also noticed that PW-15 had already been examined and cross examined.
SUBMISSIONS ON BEHALF OF THE PETITIONER
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cannot determine the Petitioner’s criminal liability, where the prosecution is required to establish its case beyond reasonable doubt. The Petitioner does not seek to reopen the income tax assessment, but seeks an opportunity to test the legality and genesis of the search from which the present prosecution arose.
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question which was not consciously determined in an earlier decision cannot be treated as concluded, and Union of India & Ors. v. M/s Agarwal Iron Industries, (2014) 15 SCC 215 , in relation to judicial scrutiny of the reasons underlying an authorization under Section 132 of the IT Act.
SUBMISSIONS ON BEHALF OF THE CBI
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operations had already been examined by a Division Bench of this Court in the judgment dated 11.04.2017. The documents, material and file notings forming the basis of the warrant had been produced in sealed cover before the Division Bench. The learned Trial Court, therefore, rightly concluded that the documents were no longer required merely to reopen the same challenge.
ANALYSIS AND FINDINGS
ORDER DATED 07.09.2022 - SECTION 91 CRPC
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purposes of the investigation, inquiry, trial or other proceeding. In State of Orissa v. Debendra Nath Padhi (supra) , the Supreme Court held:
“The first and foremost requirement of the section is about the document being necessary or desirable. The necessity or desirability would have to be seen with reference to the stage when a prayer is made for the production.”
“20. In the course of hearing, the Revenue had produced copy of the documents and material as well as file notings which formed the basis for the warrant in a sealed cover, no doubt, a perusal of the impugned order of the Tribunal establishes that it declined to pronounce upon the validity of the search proceedings on account of its previous special bench ruling as well as the judgment of this Court in M.B. Lal v. CIT 279 ITR 298. No fault therefore, can be found with the impugned order.”
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21. At the same time, this Court has to nevertheless examine independently whether the search proceedings were indeed justified having regard to the entirety of the circumstances. Since elaborate submissions were made in this regard, in fact the petitioner had approached this Court earlier by filing W.P.(C)1518/1997, which was subsequently disposed of. The validity of the warrant and the search proceedings is the subject matter of challenge in W.P.(C) 4299/2007.”
“31. As far as the alleged illegalities in the timing of the search, or that it was improbable that searches took place at two places - argued with certain vehemence by learned senior counsel, this court is of the opinion that nothing much turns on these so called infirmities. For one, the factual nature of these allegations, i.e., as to timing, as to presence of certain pancha or recovery witnesses, renders it somewhat difficult to substantiate. From a broader angle, whether the search occurred at 08:00 AM or an hour later, is left for verification by affidavits signed by the witnesses
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much after the event. Their signatures on the panchnamas at the time of the search belie the affidavits. These arguments at best could establish some irregularities, for which the Revenue might have had a perfect or plausible explanation, if made in time. However, even if accepted at face value, such facts cannot undermine the search, the recoveries effected or in any case and the validity of the block assessments. The assessee/Ashok Chawla‟s submissions in this regard are therefore, rejected.”
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of the Satisfaction Note, first Authorization Warrant and connected record continued to be “necessary or desirable” under Section 91 CrPC for the stated purpose of questioning the legality of the same search.
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existing assessment that production of the documents was necessary. The order dated 07.09.2022 cannot, therefore, be equated with a substantive review of a judgment or final order. The learned Trial Court reconsidered the continuing necessity of a procedural production direction after a prior Division Bench adjudication, which had not been brought to its notice earlier, was placed before it.
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satisfaction contemplated by Section 132 of the IT Act. The Supreme Court, while summarising the principles governing judicial review of an authorization under Section 132, observed:
“Such reasons may have to be placed before the High Court in the event of a challenge to formation of the belief of the competent authority in which event the Court would be entitled to examine the reasons for the formation of the belief, though not the sufficiency or adequacy thereof. In other words, the Court will examine whether the reasons recorded are actuated by mala fides or on a mere pretence and that no extraneous or irrelevant material has been considered.”
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“In terms of the explanation inserted by the Finance Act, 2017 with retrospective effect from 1.4.1962, such reasons to believe as recorded by income tax authorities are not required to be disclosed to any person or any authority or the Appellate Tribunal.”
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ORDER DATED 11.10.2023 — SECTION 311 CRPC
“Mere observation that recall was necessary ‘for ensuring fair trial’ is not enough unless there are tangible reasons to show how the fair trial suffered without recall. Recall is not a matter of course and the discretion given to the court has to be exercised judiciously to prevent failure of justice and not arbitrarily.”
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for a purpose which survives and is capable of materially assisting the just decision of the case.
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him for search of the said premises.
“Essentiality of the evidence of the person who is to be
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examined coupled with the need for the just decision of the case constitute the touchstone which must guide the decision of the Court.”
In that case, the decoding register sought to be produced was found to be a relevant and crucial evidentiary link between the location of the accused and the cell-phone tower. The concerned witness and record were, therefore, considered essential for a just decision. The factual position here is materially different.
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CONCLUSION
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MADHU JAIN (JUDGE)
SEPTEMBER 16, 2026/m
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2 issues framed by the court
Whether the learned Trial Court was justified in declining further production of the Satisfaction Note and Authorization Warrant under Section 91 CrPC after a Division Bench had examined the validity of the search.
Whether the High Court should have interfered with the order declining the recall of a witness under Section 311 CrPC where the documents necessary for confrontation were not produced.
Colour shows how this judgement treated each authority
Anuj Chawla v. Commissioner of Income Tax, New Delhi & connected matters, 2017:DHC:1920-DBReferred¶32
Ashok Chawla & Ors. v. Director of Income Tax & Ors., W.P.(C) 4299/2007Referred¶32
Satbir Singh v. State of Haryana & Ors., 2023 INSC 786Followed¶59
Varsha Garg v. State of Madhya Pradesh & Ors., Criminal Appeal No.1021/2022Followed¶60
Shyam Manohar Saxena v. CBI & Ors., 2019:DHC:3091Distinguished¶61
Chairman-cum-Managing Director, Coal India Ltd. & Ors. v. Ananta Saha & Ors., (2011) 5 SCC 142Followed¶21
A-One Granites v. State of U.P. & Ors., (2001) 3 SCC 537Distinguished¶36
Union of India & Ors. v. M/s Agarwal Iron Industries, (2014) 15 SCC 215Distinguished¶48
Principal Director of Income Tax (Investigation) & Ors. v. Laljibhai Kanjibhai Mandalia, 2022 SCC OnLine SC 872Applied¶24
State (NCT of Delhi) v. Shiv Kumar Yadav, (2016) 2 SCC 402Followed¶51
Sethuraman v. Rajamanickam, (2009) 5 SCC 153Applied¶41
Godrej Pacific Tech. Ltd. v. Computer Joint India Ltd., (2008) 11 SCC 108Followed¶62
4 provisions across 2 enactments
Vijaya Rajagopala
CBI
Madhu Jain
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court