In our view the comments of the High Court in the matter of rejection of this application would have had some force if the application had been simply dismissed without giving any reasons but the learned trial Judge passed a lengthy order giving three reasons for the rejection of the application: (a) that vague averments were made in the application about the receipt of the information regarding Income Tax Returns of Dr. Rawalia on 8th October, 1976 without the occasion for receiving the information or the source of information being indicated and that when the Court made a query in that behalf his counsel was not willing to give particulars or disclose the source of information and it was, therefore, difficult to believe that the respondent plaintiff came in possession of the said information after the cross examination of witness was over and after the closure of appellant defendants ' case; (b) that under section 138 (1) (b) of the Income Tax Act, 1961 the respondent plaintiff could have and should have obtained the necessary information or material from the Commissioner of Income Tax by making an application in the prescribed form and since he had not done so it would not be proper to help him to get the information through the Court; in other words, if he had attempted and failed to get the information by following the prescribed procedure the Court could have helped him; and (c) that the Court 's power to recall and examine any witness at any stage of the suit under Order XVIII Rule 17 of C.P.C., on which strong reliance was placed by Counsel for the respondent plaintiff was to be exercised in exceptional circumstances and no exceptional circumstance had been made out by the respondent plaintiff inasmuch as these documents would have become available to him before he started the witness 's cross examination.