Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The HC dismissed the petitions seeking quashing of criminal complaints against the petitioners for dishonor of cheques. It held that exercising inherent jurisdiction u/s 482 CrPC to quash proceedings at summoning stage should be done sparingly. Mere change in complainant company's name is formal and curable, not affecting rights or merits. Quashing on this technical ground when cheque signatures are undisputed and claim unadjudicated would frustrate justice. The Trial Court was requested to expedite proceedings pending since 2018.
The HC dismissed the petitions seeking quashing of criminal complaints against the petitioners for dishonor of cheques. It held that exercising inherent jurisdiction u/s 482 CrPC to quash proceedings at summoning stage should be done sparingly. Mere change in complainant company's name is formal and curable, not affecting rights or merits. Quashing on this technical ground when cheque signatures are undisputed and claim unadjudicated would frustrate justice. The Trial Court was requested to expedite proceedings pending since 2018.
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