Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Dishonour of Cheque - amicable settlement of disputes - The Court observed that since the financial disputes underlying the criminal complaints had been resolved amicably, continuing the prosecution would not serve any purpose. Noting that the respondent (complainant) confirmed full receipt of the disputed amount and had no objection to quashing the proceedings, the Court decided to quash the impugned judgments and criminal proceedings under Section 138 of the Negotiable Instruments Act.
Dishonour of Cheque - amicable settlement of disputes - The Court observed that since the financial disputes underlying the criminal complaints had been resolved amicably, continuing the prosecution would not serve any purpose. Noting that the respondent (complainant) confirmed full receipt of the disputed amount and had no objection to quashing the proceedings, the Court decided to quash the impugned judgments and criminal proceedings under Section 138 of the Negotiable Instruments Act.
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