Summoning Income Tax witness under Order 16 Rule 7(A)(1) CPC necessary to prove source of income.

ORDER

The defendant has filed an application in I.A.No.1 of 2023 under Order 16 Rule 7(A)(1) of Civil Procedure Code to summon a witness from the Income Tax Department. The same was dismissed by the trial Court. Aggrieved by the same, the defendant has filed the present revision.

2. The learned counsel for the revision petitioner/defendant submits that the defendant denied the entire transaction of the plaintiff including the source of income and to prove the same, he wants to examine the income tax officials and the trial Court failed to appreciate such details.

3. Learned counsel for the respondent/plaintiff submits that there is no necessary to summon the Income Tax Department Officials to adduce evidence and the defendant has filed the petition to prolong the suit.

4. I have considered the submissions of the learned counsel on either side and perused the materials on record.

5. A perusal of records would show that examination of income tax officials is necessary to prove the source of income of the plaintiff and liberty is granted to the respondent/plaintiff to cross examine those witness.

6. In the result, the civil revision petition is allowed and the order passed by the trial Court in I.A.No.1 of 2023 is set aside and I.A.No.1 of 2023 is allowed. Both the parties are directed to cooperate with the trial proceedings. No costs. Consequently, connected miscellaneous petition is closed.