https://www.taxtmi.com/caselaws?id=411560 An appeal under Section 378(4) CrPC was held maintainable against an acquittal in a complaint case, and revision was barred where an appeal lay under Section 401(4). On the cheque dishonour issue, the cheque and signature were admitted, notice was treated as served, and the accused gave no cogent rebuttal evidence. The statutory presumptions under Sections 118 and 139 of the Negotiable Instruments Act therefore operated for the complainant, and the First Appellate Court's reliance on absence of loan documents and Section 269SS of the Income-tax Act was found insufficient. The acquittal was set aside and the conviction under Section 138 was restored. en-us Tue, 10 Aug 2021 00:00:00 +0530 Sat, 28 Aug 2021 09:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411560 An appeal under Section 378(4) CrPC was held maintainable against an acquittal in a complaint case, and revision was barred where an appeal lay under Section 401(4). On the cheque dishonour issue, the cheque and signature were admitted, notice was treated as served, and the accused gave no cogent rebuttal evidence. The statutory presumptions under Sections 118 and 139 of the Negotiable Instruments Act therefore operated for the complainant, and the First Appellate Court's reliance on absence of loan documents and Section 269SS of the Income-tax Act was found insufficient. The acquittal was set aside and the conviction under Section 138 was restored. Case-Laws Indian Laws Tue, 10 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411560