Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The HC held that service of notice under Section 138(b) of the Negotiable Instruments Act must be made directly to the drawer of the cheque. Service of notice on a relative, without evidence that the accused had knowledge thereof, does not satisfy the statutory requirement. The complainant failed to prove proper service or constructive notice to the accused. Consequently, there was no substantial compliance with the mandatory notice provision. The conviction and sentence imposed on the revision petitioner were set aside, resulting in the acquittal of the petitioner. The revision petition was allowed accordingly.
The HC held that service of notice under Section 138(b) of the Negotiable Instruments Act must be made directly to the drawer of the cheque. Service of notice on a relative, without evidence that the accused had knowledge thereof, does not satisfy the statutory requirement. The complainant failed to prove proper service or constructive notice to the accused. Consequently, there was no substantial compliance with the mandatory notice provision. The conviction and sentence imposed on the revision petitioner were set aside, resulting in the acquittal of the petitioner. The revision petition was allowed accordingly.
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