Delhi Court Rejects Request for Signature Analysis
Background
A Special Income Tax Court in Tis Hazari, Delhi, has denied a request from the Income Tax Department to have the Forensic Science Laboratory (FSL) in Rohini compare signatures related to a bank account in Singapore. The account in question is linked to M/s Hessview Trading PTE Ltd. at UBS AG, Singapore.
Court’s Decision
Additional Chief Judicial Magistrate Mayank Mittal dismissed the application, stating it was an attempt to fill gaps in the case. The court noted that the request was made too late in the process, during rebuttal arguments, and questioned why it wasn’t made earlier during the investigation or pre-charge stages.
Details of the Case
The case involves accused Sandeep Singhania, who is alleged to be an authorized representative and signatory for the bank account. The Income Tax Department claims that Singhania’s signature appears on key documents, but he has denied this from the start of the investigation.
Next Steps
The court has scheduled further rebuttal arguments for October 9, 2024. The judge emphasized that the application seemed to be an attempt to unfairly benefit one party over the other.
Doubts Revealed
Delhi Court -: A Delhi Court is a place in the city of Delhi where legal cases are heard and decided by judges.
Income Tax Department -: The Income Tax Department is a government agency in India that collects taxes from people and businesses based on their income.
Signature Analysis -: Signature analysis is a process where experts compare signatures to see if they match or if they were made by the same person.
Forensic Lab -: A forensic lab is a special place where scientists use science to help solve crimes, like checking if signatures are real or fake.
Rebuttal Arguments -: Rebuttal arguments are the final arguments made in a court case to counter or respond to the other side’s claims.
Authorized Signatory -: An authorized signatory is a person who has the official permission to sign documents on behalf of someone else or a company.
Sandeep Singhania -: Sandeep Singhania is the person accused in this case of being the authorized signatory for the Singapore bank account.
Singapore Bank Account -: A Singapore bank account is a bank account that is held in a bank located in Singapore, a country in Southeast Asia.
