Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Dishonor of Cheque - The fact is that the bank account as well as cheque book belongs to the father of the applicant and the applicant had access to the same. In absence of any challenge to signatures of the applicant on the disputed cheque, this Court is of the considered opinion that at present it cannot be said that the applicant is not liable to be prosecuted under Section 138 of the N.I.Act. In the light of misleading stand taken by the applicant as well as in the light of the fact that prima facie, the applicant has issued the cheque of his father under own signatures, it is clear that he has also tried to cheat the respondent. - HC
Dishonor of Cheque - The fact is that the bank account as well as cheque book belongs to the father of the applicant and the applicant had access to the same. In absence of any challenge to signatures of the applicant on the disputed cheque, this Court is of the considered opinion that at present it cannot be said that the applicant is not liable to be prosecuted under Section 138 of the N.I.Act. In the light of misleading stand taken by the applicant as well as in the light of the fact that prima facie, the applicant has issued the cheque of his father under own signatures, it is clear that he has also tried to cheat the respondent. - HC
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