https://www.taxtmi.com/caselaws?id=411696 In a Section 138 NI Act prosecution, dishonour of the cheque, service of statutory notice, and the accused's failure to reply supported the statutory presumption under Section 139. The accused's denial of the transaction and signatures was not accepted because no specimen signatures were produced for the relevant period, no witness box evidence was given, and the allegation of forgery remained unsubstantiated. The concurrent findings below were therefore supported by the record, and the conviction and sentence were upheld in revision. en-us Wed, 28 Jul 2021 00:00:00 +0530 Wed, 01 Sep 2021 08:58:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411696 In a Section 138 NI Act prosecution, dishonour of the cheque, service of statutory notice, and the accused's failure to reply supported the statutory presumption under Section 139. The accused's denial of the transaction and signatures was not accepted because no specimen signatures were produced for the relevant period, no witness box evidence was given, and the allegation of forgery remained unsubstantiated. The concurrent findings below were therefore supported by the record, and the conviction and sentence were upheld in revision. Case-Laws Indian Laws Wed, 28 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411696