Reassessment under s.148A held valid; s.69 additions totaling Rs.7,00,000 deleted after acceptable contemporaneous explanations for property investmen...
Adjudication set aside; Rule 9 valuation based on internet engineer report quashed for Rule 3(4) non-compliance; Section 138B cross-examination requir...
The HC admitted the criminal appeal in a dishonour-of-cheque matter but conditioned relief on pre-deposit of the compensation award under Section 148 of the NI Act, finding no exceptional circumstances to dispense with that requirement. The court recorded that the petitioners were heard and a reasoned order was rendered; the cheques were dishonoured in 2009 and conviction followed in 2024. The petitioners' invocation of Section 91 CrPC was rejected. Although the court acknowledged precedential authority permitting discretion to waive pre-deposit where specific reasons are recorded, it found no cogent or special reasons advanced by the petitioners and consequently dismissed the application.
The HC admitted the criminal appeal in a dishonour-of-cheque matter but conditioned relief on pre-deposit of the compensation award under Section 148 of the NI Act, finding no exceptional circumstances to dispense with that requirement. The court recorded that the petitioners were heard and a reasoned order was rendered; the cheques were dishonoured in 2009 and conviction followed in 2024. The petitioners' invocation of Section 91 CrPC was rejected. Although the court acknowledged precedential authority permitting discretion to waive pre-deposit where specific reasons are recorded, it found no cogent or special reasons advanced by the petitioners and consequently dismissed the application.
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