Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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HC allows criminal petition, acquitting accused of NI Act Section 138 offense. The court found procedural irregularities in prosecution, specifically noting the failure to implead the Society as a party, which prevented vicarious liability. Consequently, the lower court's judgment sentencing the accused to six months imprisonment and Rs. 1.50 lacs compensation was set aside. The accused was directed to furnish a personal bond of Rs. 25,000 with a surety, effective for six months, with provisions for potential Supreme Court appearances. Fine amount, if deposited, shall be refunded after statutory limitation period.
HC allows criminal petition, acquitting accused of NI Act Section 138 offense. The court found procedural irregularities in prosecution, specifically noting the failure to implead the Society as a party, which prevented vicarious liability. Consequently, the lower court's judgment sentencing the accused to six months imprisonment and Rs. 1.50 lacs compensation was set aside. The accused was directed to furnish a personal bond of Rs. 25,000 with a surety, effective for six months, with provisions for potential Supreme Court appearances. Fine amount, if deposited, shall be refunded after statutory limitation period.
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