Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
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HC allowed the appeal, reversing the acquittal of Respondent No. 2 under Section 138 of Negotiable Instruments Act. The court held that the accused failed to rebut statutory presumptions under Sections 118 and 139 of the NI Act. Mere denial of liability without cogent documentary evidence is insufficient to shift the burden of proof. The signature admission on the cheque activates presumptions in favor of the complainant. The impugned judgment was set aside, and the matter was remanded for further proceedings.
HC allowed the appeal, reversing the acquittal of Respondent No. 2 under Section 138 of Negotiable Instruments Act. The court held that the accused failed to rebut statutory presumptions under Sections 118 and 139 of the NI Act. Mere denial of liability without cogent documentary evidence is insufficient to shift the burden of proof. The signature admission on the cheque activates presumptions in favor of the complainant. The impugned judgment was set aside, and the matter was remanded for further proceedings.
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