Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
SC quashed criminal proceedings against appellant under Section 482 CrPC, finding no criminal liability as the appellant was not the authorized officer during the relevant auction and sale certificate issuance period. The court determined the appellant had no direct involvement in the transaction, was not a signatory to the sale certificate, and assumed managerial office only subsequently. Continuation of criminal proceedings would constitute an abuse of legal process and cause unwarranted harassment, thus the appeal was allowed, effectively terminating the criminal proceedings against the appellant.
SC quashed criminal proceedings against appellant under Section 482 CrPC, finding no criminal liability as the appellant was not the authorized officer during the relevant auction and sale certificate issuance period. The court determined the appellant had no direct involvement in the transaction, was not a signatory to the sale certificate, and assumed managerial office only subsequently. Continuation of criminal proceedings would constitute an abuse of legal process and cause unwarranted harassment, thus the appeal was allowed, effectively terminating the criminal proceedings against the appellant.
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