Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The HC quashed the summoning order and entire proceedings u/s 482 CrPC, allowing the application. It held that for an offence u/s 138 NI Act, the dishonoured cheque must represent a legally enforceable debt on the date of issuance and maturity. Since part payment was already made, the complaint u/s 138 could not be entertained. The complainant concealed the lawyer-client relationship and filed a malicious prosecution. Continuance would abuse the process of law and cause mental trauma. The HC found good ground to invoke inherent powers and quash the proceedings in the present facts and circumstances.
The HC quashed the summoning order and entire proceedings u/s 482 CrPC, allowing the application. It held that for an offence u/s 138 NI Act, the dishonoured cheque must represent a legally enforceable debt on the date of issuance and maturity. Since part payment was already made, the complaint u/s 138 could not be entertained. The complainant concealed the lawyer-client relationship and filed a malicious prosecution. Continuance would abuse the process of law and cause mental trauma. The HC found good ground to invoke inherent powers and quash the proceedings in the present facts and circumstances.
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