https://www.taxtmi.com/highlights?id=56813 Dishonor of Cheque - burden of proof on complainant to establish his case - rebuttal of presumption - In the present case non filing or production of books of accounts and income tax returns would not be fatal to the case of complainant as no rebuttal is made by accused, shifting the burden necessitating the complainant to produce these documents to prove the case. Therefore there cannot be any adverse inference drawn on complainant for non production of these documents of books of accounts and income tax returns. - HC en-us Sat, 20 Feb 2021 09:30:23 +0530 Sat, 20 Feb 2021 09:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56813 Dishonor of Cheque - burden of proof on complainant to establish his case - rebuttal of presumption - In the present case non filing or production of books of accounts and income tax returns would not be fatal to the case of complainant as no rebuttal is made by accused, shifting the burden necessitating the complainant to produce these documents to prove the case. Therefore there cannot be any adverse inference drawn on complainant for non production of these documents of books of accounts and income tax returns. - HC Highlights Indian Laws Sat, 20 Feb 2021 09:30:23 +0530 https://www.taxtmi.com/highlights?id=56813