Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
Dishonour of Cheque - insufficient funds - notice not served upon to the applicants / Directors of the company - Deemed service of notice - in spite of the notices issued to accused No. 2 to 5 addressed on same postal address of accused No. 1 Company, returned unserved to the accused No. 2 to accused no.5 by the postal department with an endorsement "Not Delivered Unclaimed" - no case is made out to quash the criminal proceedings at this stage - HC
Dishonour of Cheque - insufficient funds - notice not served upon to the applicants / Directors of the company - Deemed service of notice - in spite of the notices issued to accused No. 2 to 5 addressed on same postal address of accused No. 1 Company, returned unserved to the accused No. 2 to accused no.5 by the postal department with an endorsement "Not Delivered Unclaimed" - no case is made out to quash the criminal proceedings at this stage - HC
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