Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
The HC determined that in a dishonored cheque case under Section 138 of the Negotiable Instruments Act, proceedings had not yet reached the stage contemplated under Section 145(2). The court clarified that Section 145 is procedural law establishing how complainant evidence may be recorded. While summons had been issued under Section 204 CrPC and the accused had appeared and sought bail, the trial had not substantively commenced with evidence recording on affidavit. The HC allowed the criminal revision application, ruling that jurisdiction in Section 138 cases is determined by the drawee bank's location unless trial has commenced under Section 145(2).
The HC determined that in a dishonored cheque case under Section 138 of the Negotiable Instruments Act, proceedings had not yet reached the stage contemplated under Section 145(2). The court clarified that Section 145 is procedural law establishing how complainant evidence may be recorded. While summons had been issued under Section 204 CrPC and the accused had appeared and sought bail, the trial had not substantively commenced with evidence recording on affidavit. The HC allowed the criminal revision application, ruling that jurisdiction in Section 138 cases is determined by the drawee bank's location unless trial has commenced under Section 145(2).
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