Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
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Revisional jurisdiction over concurrent cheque-dishonour convictions is supervisory and does not permit reappreciation of evidence absent patent defect, legal or jurisdictional error, perversity, non-consideration of material evidence, or gross miscarriage of justice. Admitted cheque execution raises presumptions of consideration and legally enforceable debt, requiring the accused to establish a probable defence. A security cheque may be presented on default where liability subsists, and voluntarily signed blank cheques remain enforceable despite completion of particulars by the payee. Cash-loan restrictions may attract penalties without invalidating the underlying debt. Dishonour marked "account closed" falls within Section 138, and compensation is characterised as compensatory and restitutive alongside deterrent punishment.
Revisional jurisdiction over concurrent cheque-dishonour convictions is supervisory and does not permit reappreciation of evidence absent patent defect, legal or jurisdictional error, perversity, non-consideration of material evidence, or gross miscarriage of justice. Admitted cheque execution raises presumptions of consideration and legally enforceable debt, requiring the accused to establish a probable defence. A security cheque may be presented on default where liability subsists, and voluntarily signed blank cheques remain enforceable despite completion of particulars by the payee. Cash-loan restrictions may attract penalties without invalidating the underlying debt. Dishonour marked "account closed" falls within Section 138, and compensation is characterised as compensatory and restitutive alongside deterrent punishment.
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