This observation comes from a recent Supreme Court ruling in the case of [V.P. Pandian v. State] (decided in early 2024).
The Court clarified that if a document is already part of the charge sheet and its genuineness isn't questioned, it can be admitted as evidence under Section 294 Cr.P.C. without needing the person who signed it to testify.
Essentially, the Court hit two birds with one stone: it speeded up the trial process and corrected a misconception that these documents require a formal affidavit under Section 296 (which is meant for witnesses, not documents).
In V.P. Pandian v. State (2024), the accused sought to exhibit documents already included in the prosecution’s chargesheet, including bank account opening forms, bank certificates, Income Tax (IT) returns, and risk rating/pricing score sheets. The Supreme Court ruled that these documents, provided under Section 207 Cr.P.C., could be admitted without formal proof of signature if their genuineness is not disputed.