Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
HC reverses the Sessions Court's conviction, finding the appeal against acquittal non-maintainable and procedurally improper. The court determined that the complainant failed to discharge the burden of proving the accused's liability under Sections 118 and 139 of the Negotiable Instruments Act. The accused successfully rebutted the presumption of debt through documentary evidence (Ex.D-1 to Ex.D-8). Exercising revisional jurisdiction under Section 401 Cr.P.C., the HC set aside the conviction, holding that the complainant did not approach the court with clean hands and the Sessions Court acted without jurisdiction.
HC reverses the Sessions Court's conviction, finding the appeal against acquittal non-maintainable and procedurally improper. The court determined that the complainant failed to discharge the burden of proving the accused's liability under Sections 118 and 139 of the Negotiable Instruments Act. The accused successfully rebutted the presumption of debt through documentary evidence (Ex.D-1 to Ex.D-8). Exercising revisional jurisdiction under Section 401 Cr.P.C., the HC set aside the conviction, holding that the complainant did not approach the court with clean hands and the Sessions Court acted without jurisdiction.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
Join Channel 
