Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The HC quashed and set aside the Magistrate's orders dated 06.12.2024 due to material irregularities and non-compliance with Section 315 Cr.P.C. and Section 145 of the Negotiable Instruments Act in a cheque dishonour case. The Magistrate erred by proceeding without a written application from the accused to be examined as a witness and improperly closed the accused's evidence after multiple adjournments where the accused was absent. The matter is remanded with directions that the accused must file a written request under Section 315(1)(a) Cr.P.C. to examine himself. The Magistrate shall then permit the accused's oral evidence, allowing documentary evidence only upon justified application, and carefully consider any further evidence after assessing its necessity. The proceedings shall continue from this stage, ensuring adherence to natural justice and statutory provisions.
The HC quashed and set aside the Magistrate's orders dated 06.12.2024 due to material irregularities and non-compliance with Section 315 Cr.P.C. and Section 145 of the Negotiable Instruments Act in a cheque dishonour case. The Magistrate erred by proceeding without a written application from the accused to be examined as a witness and improperly closed the accused's evidence after multiple adjournments where the accused was absent. The matter is remanded with directions that the accused must file a written request under Section 315(1)(a) Cr.P.C. to examine himself. The Magistrate shall then permit the accused's oral evidence, allowing documentary evidence only upon justified application, and carefully consider any further evidence after assessing its necessity. The proceedings shall continue from this stage, ensuring adherence to natural justice and statutory provisions.
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