@ Author
1. Intent and evidence proof is hard to come if any case is filed after long gap of stealing ITR's. When spouse are living harmoniously they share all and when matter turns otherwise the 'best evidence' a spouse produces against another. You need to concentrate defending your 'income' in a S. 24 HMA proceedings more than bothering to file counter cases as it will be you who will be survicing them after "lapse" of time "reporting" the same now !.
2. The other advise of other writers on such 'grave' charges are not fit advise inbetween sposal Court wars donot fall for them. Whosoever filed for divorce is not clear and by mere uttering such charges she can walk away easily with divorce under 'mental cruleties'.grounds. So hosh and josh is key element in servicing a marital court case.
3. Simply file an S. 151 CPC application in same Court for return of original ITR's if that is required for your 'record keeping' But the moment you file the same the otherside if have filed Xerox copy of your ITR will deny so ithe application goes into a suspended motion stage till finality in main case proceedings and there is no re-course available to "silver quality evidence" that she is the one who took original ITR with her when she left matrimonial home. Infact the day she left and very next day if you have filed an police report of 'missing documents' in a police station then today's date a criminal case could have sustained but no where in your brief the dates and next immediate steps are known except a after thought.
Reasoning: In normal cirumstances of a spousal cohabitation both spouse forget what is personal and private the moment one leaves company of other the next immediate thing other spouse shall do is to report the missing inventory in a nearest police station for law to take its own course and the more gap is there to lodge such reports or cause of action via a court of law the more suspicion in minds of prudent ld. Judges / Magistrate results in no much relief at the end of the forced counter cases.