Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
The dominant issue was whether the complainant in a prosecution instituted on a private complaint could be treated as a "victim" under Section 2(wa) Cr.P.C. so as to maintain an appeal against acquittal under the proviso to Section 372 Cr.P.C. Relying on binding precedent, the Court held that such a complainant qualifies as a victim for this purpose; consequently, the leave-to-appeal application was to be treated as an appeal under Section 372 Cr.P.C. (corresponding Section 413 BNSS, 2023) and assigned to an appropriate appellate court for decision on merits expeditiously. -HC
The dominant issue was whether the complainant in a prosecution instituted on a private complaint could be treated as a "victim" under Section 2(wa) Cr.P.C. so as to maintain an appeal against acquittal under the proviso to Section 372 Cr.P.C. Relying on binding precedent, the Court held that such a complainant qualifies as a victim for this purpose; consequently, the leave-to-appeal application was to be treated as an appeal under Section 372 Cr.P.C. (corresponding Section 413 BNSS, 2023) and assigned to an appropriate appellate court for decision on merits expeditiously. -HC
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