KIRAN P SHAH Vs. URMILA C SHAH

JUDGEMENT

(1.) THESE Revisions are preferred against the Orders of the VII Assistant Judge, City Civil Court, Madras, made in I. A. Nos. 17138 and 17139 of 2003 dated 29-12-2003, declining to reopen the case and declining to issue summons to the Income Tax Department, summoning the Documents. The Defendant is the Revision Petitioner.

(2.) THE relevant facts for disposal of these Revision Petitions could briefly be stated thus:-

(3.) AGGRIEVED over the dismissal of the Applications for reopening the case and summoning the Documents from the Income Tax Department, the Revision Petitioner/defendant has preferred these Revisions. The learned counsel for the Revision Petitioner has contended that when the Plaintiff has not produced any Document showing the repayment, summoning the Documents from the Income Tax Department is very much essential. Submitting that Income Tax Returns filed before the Court (Exs. A. 12 and 13) are not the same, that were submitted before the Income Tax Department, the learned counsel for the Revision Petitioner/defendant has submitted that the trial Court has not properly appreciated that the burden is upon the Defendant to prove that the amount had not been paid. It is contended that, under such circumstances, it is essential to call for the Income Tax Returns of the Plaintiff and the Defendant, and the impugned order has caused serious prejudice to the Defendant in putting forth his case and is to be set aside.