Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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Cheque dishonored due to delayed presentation beyond statutory validity period. Trial and appellate courts erred in not appreciating significance of 'outdated/stale' memo, which negates cause of action u/s 138 NI Act. Revisional court can only rectify jurisdictional errors or patent defects in law. Appeal allowed, judgments set aside, complaint dismissed as not maintainable, accused acquitted u/s 138 NI Act, fine/compensation refunded.
Cheque dishonored due to delayed presentation beyond statutory validity period. Trial and appellate courts erred in not appreciating significance of 'outdated/stale' memo, which negates cause of action u/s 138 NI Act. Revisional court can only rectify jurisdictional errors or patent defects in law. Appeal allowed, judgments set aside, complaint dismissed as not maintainable, accused acquitted u/s 138 NI Act, fine/compensation refunded.
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