Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
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Dishonor of cheque - payment of interim compensation - direction to deposit 15% amount - Insofar as the present facts are concerned, the period of 15 days from the date of giving notice under the proviso (c) to Section 138 of the NI Act had expired on 04.09.2018 and whereas it is upon non-payment of the cheque amount by the drawer (petitioners-accused) till the said date that the offence under Section 138 of the NI Act could be stated to be committed. The said date being later than the date on which the amended Section 143A came into force i.e. on 01.09.2018, the provisions of the said amended Section would be applicable to the complaint in question. - HC
Dishonor of cheque - payment of interim compensation - direction to deposit 15% amount - Insofar as the present facts are concerned, the period of 15 days from the date of giving notice under the proviso (c) to Section 138 of the NI Act had expired on 04.09.2018 and whereas it is upon non-payment of the cheque amount by the drawer (petitioners-accused) till the said date that the offence under Section 138 of the NI Act could be stated to be committed. The said date being later than the date on which the amended Section 143A came into force i.e. on 01.09.2018, the provisions of the said amended Section would be applicable to the complaint in question. - HC
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