Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The HC upheld the conviction of the petitioner under Section 138 of the NI Act for dishonor of cheque due to insufficient funds, affirming the findings of the trial and appellate courts regarding the existence of a legally enforceable debt. The Court declined to interfere with the conviction, citing absence of illegality or irregularity. However, the HC modified the sentence, setting aside the substantive imprisonment of one month and instead directing the petitioner to undergo imprisonment only until the rising of the court. The petitioner was ordered to pay a fine of Rs. 4,00,000 in each case, with default imprisonment of one month per case. Payment of the fine would be disbursed to the complainant under Section 357(1) Cr.P.C. The Criminal Revision Petition was allowed in part, confirming conviction but altering the sentence to balance punitive and remedial considerations.
The HC upheld the conviction of the petitioner under Section 138 of the NI Act for dishonor of cheque due to insufficient funds, affirming the findings of the trial and appellate courts regarding the existence of a legally enforceable debt. The Court declined to interfere with the conviction, citing absence of illegality or irregularity. However, the HC modified the sentence, setting aside the substantive imprisonment of one month and instead directing the petitioner to undergo imprisonment only until the rising of the court. The petitioner was ordered to pay a fine of Rs. 4,00,000 in each case, with default imprisonment of one month per case. Payment of the fine would be disbursed to the complainant under Section 357(1) Cr.P.C. The Criminal Revision Petition was allowed in part, confirming conviction but altering the sentence to balance punitive and remedial considerations.
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