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2026 Supreme(Online)(Mad) 30244
IN THE HIGH COURT OF JUDICATURE AT MADRAS
T.V.THAMILSELVI, J
K.Bharathi – Appellant
Versus
P.Nagan – Respondent
CRP No. 5675 of 2025 | CMP No.28370 of 2025 | I.A.No.1 of 2023 | O.S.No.60 of 2019
For Petitioner(s): R.Selvakumar
For Respondent(s): M/s.G.Mohammed Aseef
Important Points
Subject
Civil Law - Revision Petition
Act Referred
Headnote
| Table of Content |
|---|
| 1. defendant's application to summon income tax witness dismissed by trial court. (Para 1) |
| 2. parties argue necessity versus delay in summoning witness. (Para 2 , 3) |
| 3. court deems witness examination necessary for income source proof. (Para 4 , 5) |
| 4. revision allowed, trial order set aside. (Para 6) |
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.
