Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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Dishonour of Cheque - acquittal of accused - The trial court's failure to record the accused's statement under Section 342 of J&K Cr.P.C. did not render the trial invalid, but the failure to question the accused about the demand notice violated procedural requirements. - The High court upheld the trial court's decision, emphasizing the necessity of recording the accused's statement and the requirement of endorsement on cheques for part payments, in accordance with legal precedent.
Dishonour of Cheque - acquittal of accused - The trial court's failure to record the accused's statement under Section 342 of J&K Cr.P.C. did not render the trial invalid, but the failure to question the accused about the demand notice violated procedural requirements. - The High court upheld the trial court's decision, emphasizing the necessity of recording the accused's statement and the requirement of endorsement on cheques for part payments, in accordance with legal precedent.
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