Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
    Cheque dishonour over alleged 2014 cash loan and 2017 cheque held time-barred; Section 138 appeal dismissed
    Cheque dishonour u/s138: accused admits signature, fails to rebut debt presumptions; conviction and compensation upheld, revision dismissed
    Single mortgage deed securing four separate loans: stamp duty assessed u/s 5, not Section 4; petition dismissed.
    Joint s.138 cheque-bounce complaint for two cheques to different payees split; second payee case quashed, first continues
    Dishonoured company cheques: director-signatory cites prior resignation to avoid Section 141 liability; quashing denied, trial to proceed
    Police power to debit-freeze bank accounts under s. 106 BNSS-scope of "seizure" power; freeze orders quashed.
    Chartered accountant disciplinary "other misconduct" u/s21/s.22: uncontested findings upheld, member suspended one year from practice
    Cheque issued for loan repayment: Sections 118/139 presumptions upheld; Section 138 conviction sustained, jail set aside on compensation.
    Cheque dishonour conviction after criminal revision: Section 528 inherent powers can't be used to quash Section 138 sentence, petition dismissed
    Ongoing patent and design infringement in manufacturing and sales: delay doesn't bar urgent interim relief u/s 12A
    Exonerated person seeks erasure of stigmatizing online content under 'right to be forgotten'; limitation plea rejected, interim injunction upheld
    Cheque dishonour for "funds insufficient": debt presumption under ss 118/139 stands; conviction upheld absent credible rebuttal
    SARFAESI e-auction sale deed registration blocked by later attachment entry; refusal ruled unlawful, secured creditor priority affirmed, with costs.
    Arrest grounds communicated through arrest memo: written notice under Article 22(1) upheld, bail refused
    Cheque bounce prosecution u/s138: court says debt dispute can't be tested at quashing stage; trial must decide.
    Cheque dishonour conviction of company director: whether Section 148 requires 20% appellate deposit when company can't be tried; deposit quashed
    Domestic arbitral award challenged as "patent illegal" u/s34(2A); appellate reassessment barred, interference set aside
    Fire insurance claim after burglary and fire-insurer can't deny coverage; repudiation set aside and loss reassessment ordered.
    Consortium member's right to invoke arbitration individually under consortium and principal contracts; Section 11 referral upheld
    SARFAESI action on unsecured pre-Act loan in constitutionally protected areas: Art 371A trumps s35; appeal dismissed
❯❯
MaximizeMaximizeMaximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

    +

    Are you sure you want to delete "My most important" ?

    NOTE:

    Highlights
    Showing Results for :
    Reset Filters
    Results Found:
    Show All SummariesHide All Summaries

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters

      In an appeal by a convicted director/authorised signatory under...

      Cheque dishonour conviction of company director: whether Section 148 requires 20% appellate deposit when company can't be tried; deposit quashed

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Indian LawsDecember 22, 2025Case LawsSC
      In an appeal by a convicted director/authorised signatory under Section 138 read with Section 141 of the NI Act where the company could not be proceeded against due to a legal impediment, the Court examined whether an appellate deposit under Section 148 can be directed against such individual. It held that the appellate court must not impose the 20% deposit mechanically and must consider exceptional circumstances, including that the appellant may not be the "drawer"; accordingly, the condition directing deposit was quashed and suspension of sentence was restored on bond. However, noting conflicting interpretations on whether Section 148 is confined to the juristic drawer in all such scenarios, the question was referred for decision by a Larger Bench. - SC

      Topics

      ActsIncome Tax