Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
HC dismissed the revision petition challenging the conviction and sentencing for cheque dishonour. The accused failed to rebut the statutory presumption under Sections 118 and 139 of the Negotiable Instruments Act. The court held that the one-year imprisonment and compensation of Rs. 72,000 were appropriate, considering the deterrent nature of the offense and the complainant's financial losses. The plea of a blank cheque issued as security was rejected due to lack of supporting evidence. The trial court's findings were upheld, confirming the accused's liability for the dishonoured cheque.
HC dismissed the revision petition challenging the conviction and sentencing for cheque dishonour. The accused failed to rebut the statutory presumption under Sections 118 and 139 of the Negotiable Instruments Act. The court held that the one-year imprisonment and compensation of Rs. 72,000 were appropriate, considering the deterrent nature of the offense and the complainant's financial losses. The plea of a blank cheque issued as security was rejected due to lack of supporting evidence. The trial court's findings were upheld, confirming the accused's liability for the dishonoured cheque.
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