Delayed judgment pronouncement alone does not invalidate Tribunal orders, while rectification cannot reopen evidence or negate confiscation-related pe...
Agricultural-land reinvestment qualifies when transfer consideration precedes replacement purchase, while unexamined claims may be reassessed on escap...
Bona fide public fixed-deposit explanations prevent concealment penalties where unexplained-credit additions lack independent evidence of undisclosed ...
Revisional jurisdiction over concurrent cheque-dishonour convictions is supervisory, not a second appellate review of evidence, and interference requires perversity, patent illegality, or miscarriage of justice. Admission of a signed cheque, including where it is alleged to have been delivered blank, triggers presumptions of consideration and legally enforceable liability; inconsistent or unsupported explanations do not establish a probable defence. Unchallenged bank evidence may prove dishonour, while a signed acknowledgement proves actual service of the statutory demand notice without recourse to deemed service. Custodial sentence and compensation may be sustained where they reflect the deterrent purpose of the offence and compensate for loss of use of funds and prosecution expenses.
Revisional jurisdiction over concurrent cheque-dishonour convictions is supervisory, not a second appellate review of evidence, and interference requires perversity, patent illegality, or miscarriage of justice. Admission of a signed cheque, including where it is alleged to have been delivered blank, triggers presumptions of consideration and legally enforceable liability; inconsistent or unsupported explanations do not establish a probable defence. Unchallenged bank evidence may prove dishonour, while a signed acknowledgement proves actual service of the statutory demand notice without recourse to deemed service. Custodial sentence and compensation may be sustained where they reflect the deterrent purpose of the offence and compensate for loss of use of funds and prosecution expenses.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
