Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Cheque dishonoured due to signature being different from the petitioner, implying Bhagawat Daulat Gawali had no authority to sign on behalf of the petitioner-accused or his proprietorship firm. Cheque does not bear petitioner-accused's signature, so cannot be held liable for issuance or dishonour u/s 138 of NI Act, 1881. Respondent's assertion that Gawali issued cheque on behalf of petitioner-accused to discharge liability is untenable u/s 138, which is specific and applicable only to drawer and drawee. No third party can be summoned u/s 138. Petitioner-accused, not being signatory, cannot be summoned in complaint case filed by respondent u/s 138. Summoning order dated 01.02.2021 is illegal and set aside.
Cheque dishonoured due to signature being different from the petitioner, implying Bhagawat Daulat Gawali had no authority to sign on behalf of the petitioner-accused or his proprietorship firm. Cheque does not bear petitioner-accused's signature, so cannot be held liable for issuance or dishonour u/s 138 of NI Act, 1881. Respondent's assertion that Gawali issued cheque on behalf of petitioner-accused to discharge liability is untenable u/s 138, which is specific and applicable only to drawer and drawee. No third party can be summoned u/s 138. Petitioner-accused, not being signatory, cannot be summoned in complaint case filed by respondent u/s 138. Summoning order dated 01.02.2021 is illegal and set aside.
Note: It is a system-generated summary and is for quick reference only.