Based on the provided legal document, the main legal point established in the judgment is the application of the principle of res judicata in the context of allowing rebuttal evidence and the relevance of documents previously allowed by the Court (!) . The Court emphasized that once it has held certain documents to be relevant and permitted their production in rebuttal, the respondents are barred from objecting to their admission on procedural grounds, as such objections would be barred by res judicata (!) (!) .

Furthermore, the Court clarified that the order allowing the petitioner to lead rebuttal evidence and summoning relevant documents from the Income Tax Department is final and has attained finality, reinforcing the principle that prior court orders in the same proceedings are binding (!) . The judgment also underscores that technical objections should not be used to defeat the substantive pursuit of justice, and if the documents are deemed relevant, the trial court should allow their production, possibly as additional evidence, to ensure a fair trial (!) .

In summary, the judgment establishes that prior relevant orders and decisions regarding the admissibility and relevance of evidence must be respected and that procedural technicalities should not prevent the presentation of evidence that is pertinent and previously authorized by the Court (!) (!) .