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 case - petitioner-accused failed to deposit the amount despite existence of legally enforceable debt/liability. No evidence led to rebut presumption u/ss 118 and 139 of Negotiable Instruments Act. Both lower courts meticulously dealt with all aspects. Factum of cheque issuance and signature undisputed. Defence of borrowing only Rs. 2,00,000/- and returning it not probablized through cogent evidence. Presumption rightly invoked as no probable defence raised despite opportunity. Complainant's evidence not contested regarding Rs. 6,50,000/- borrowed. Supreme Court's ruling in Laxmi Dyechem case applied - accused neither established probable defence nor contested legally enforceable debt/liability, attracting statutory presumption. No illegality in invoking Sections 118 and 139. Well-reasoned judgments by lower courts upheld based on evidence appreciation. Revision petition dismissed, petitioner directed to surrender and serve sentence if not already served.
Dishonour of cheque case - petitioner-accused failed to deposit the amount despite existence of legally enforceable debt/liability. No evidence led to rebut presumption u/ss 118 and 139 of Negotiable Instruments Act. Both lower courts meticulously dealt with all aspects. Factum of cheque issuance and signature undisputed. Defence of borrowing only Rs. 2,00,000/- and returning it not probablized through cogent evidence. Presumption rightly invoked as no probable defence raised despite opportunity. Complainant's evidence not contested regarding Rs. 6,50,000/- borrowed. Supreme Court's ruling in Laxmi Dyechem case applied - accused neither established probable defence nor contested legally enforceable debt/liability, attracting statutory presumption. No illegality in invoking Sections 118 and 139. Well-reasoned judgments by lower courts upheld based on evidence appreciation. Revision petition dismissed, petitioner directed to surrender and serve sentence if not already served.
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