Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
Situ: ?
State Name or City name of the Court
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        <h1>Court affirms denial of handwriting analysis in Section 138 case; emphasizes accused's admission.</h1> The court upheld the Magistrate's decision to dismiss the accused's application for handwriting analysis of a cheque in a Section 138 case. Emphasizing ... Dishonor of Cheque - application filed by petitioner for sending the cheque to the Forensic Science Laboratory, Thiruvananthapuram to obtain opinion regarding the handwriting of the entries in the cheque - respondent filed objection to the aforesaid application contending that the intention of the petitioner was only to protract the case and to cause delay in the disposal of the case. HELD THAT:- The petitioner/accused has also no case that she had filled up the cheque in her own handwriting - When, neither the complainant nor the accused, has got a plea that the accused herself made the entries in the cheque, it eludes comprehension why the cheque should be sent for obtaining an opinion of the expert with regard to the handwriting of the entries in it. When the accused admits the signature in the cheque, it is immaterial whether some other person had made the entries in the cheque or filled it up. Even if some other person had filled up the cheque, it does not in any way affect the validity of the cheque - there are no illegality or impropriety in Annexure-A order passed by the learned Magistrate. The intention of the petitioner/accused was only to protract the proceedings in the case. The challenge made to Annexure-A order fails. The petition is liable to be dismissed. Petition dismissed. Issues:1. Application for sending the cheque to Forensic Science Laboratory for handwriting analysis.2. Legality and propriety of the order dismissing the application.3. Dispute regarding entries in the cheque.4. Interpretation of the complainant's statement in the trial court.5. Applicability of legal principles from Bir Singh v. Mukesh Kumar case.6. Validity of the cheque despite entries made by another person.7. Intention of the accused to protract the proceedings.Analysis:1. The petitioner, the accused in a case under Section 138 of the Negotiable Instruments Act, filed an application to send the cheque for handwriting analysis. The second respondent objected, alleging the intention to delay the case.2. The learned Magistrate dismissed the application, leading to a challenge under Section 482 Cr.P.C. The court analyzed the necessity of sending the cheque for expert opinion.3. The dispute centered on entries in the cheque, not the signature. The complainant's statement indicated that neither the accused nor her husband wrote the entries.4. The court interpreted the complainant's statement, emphasizing the absence of a claim that the accused wrote the entries herself.5. Referring to Bir Singh v. Mukesh Kumar case, the court highlighted the legal principles regarding signed cheques and the presumption of liability unless evidence rebuts it.6. The court emphasized that the validity of the cheque is not affected even if someone else filled it up, as long as the accused admits the signature.7. Ultimately, the court found no illegality in the Magistrate's order, noting the accused's intention to prolong the case. The petition was dismissed, allowing the accused to present contentions in the trial court.Conclusion:The judgment upheld the Magistrate's decision, emphasizing the accused's admission of the signature's authenticity and the lack of necessity for handwriting analysis. The legal principles from the Bir Singh case were applied to establish liability and validity of the cheque. The accused's attempt to delay proceedings was noted, leading to the dismissal of the petition while granting the accused the opportunity to present arguments in the trial court.

        Topics

        ActsIncome Tax
        No Records Found