
BNS 528 | Right to Adduce Defence Evidence Cannot Be Denied Due to Delay in Obtaining Income Tax Records : Bombay HC
The Bombay High Court has held that procedural rigidity must yield to substantive justice when an accused faces legitimate delays in securing official records from the Income Tax Department. This ruling reinforces that the right to present defence evidence under BNS 528 is not forfeited merely due to administrative timelines, safeguarding fair trial rights in complex financial cases.

