Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
HC quashed the criminal complaint against petitioner no. 2 for lack of personal liability, finding no direct involvement in the transaction or cheque issuance. The court held that mere joint account holding does not establish vicarious liability. While maintaining proceedings against petitioner no. 1, the HC determined the complaint constituted an abuse of legal process due to multiplicity of proceedings and non-disclosure of prior cheque transactions. The court exercised its inherent powers under Section 482 Cr.P.C. to prevent procedural abuse and ensure justice, leaving the question of legally enforceable debt to be determined during trial. Petition partially allowed.
HC quashed the criminal complaint against petitioner no. 2 for lack of personal liability, finding no direct involvement in the transaction or cheque issuance. The court held that mere joint account holding does not establish vicarious liability. While maintaining proceedings against petitioner no. 1, the HC determined the complaint constituted an abuse of legal process due to multiplicity of proceedings and non-disclosure of prior cheque transactions. The court exercised its inherent powers under Section 482 Cr.P.C. to prevent procedural abuse and ensure justice, leaving the question of legally enforceable debt to be determined during trial. Petition partially allowed.
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