Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Dishonor of Cheque - failure to comply with the statutory formality of issuing a notice - It is not necessary to consider the question as to whether Exhibit P1 cheque was actually executed by the first respondent/accused and as to whether the learned Magistrate had gone wrong in finding that an offence under Section 138 of the Negotiable Instruments Act could not be made out on account of the difference in the signature on Exhibit P1 cheque with the admitted signature of the first respondent/accused - a complaint under Section 138 can be filed only after complying with the statutory formalities.- HC
Dishonor of Cheque - failure to comply with the statutory formality of issuing a notice - It is not necessary to consider the question as to whether Exhibit P1 cheque was actually executed by the first respondent/accused and as to whether the learned Magistrate had gone wrong in finding that an offence under Section 138 of the Negotiable Instruments Act could not be made out on account of the difference in the signature on Exhibit P1 cheque with the admitted signature of the first respondent/accused - a complaint under Section 138 can be filed only after complying with the statutory formalities.- HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
