https://www.taxtmi.com/caselaws?id=297992 Cash advancement, signed cheques, promissory notes and a settlement acknowledgment were treated as sufficient to show a legally recoverable liability, and alleged non-disclosure in income-tax records did not by itself render the debt illegal or unrecoverable. Any tax-law breach was described as a matter between the revenue and the defaulting party, not a defence to repayment. In the summary-suit context, the defendants' denials were found inconsistent with earlier admissions of liability, so they did not disclose a bona fide defence for unconditional leave. Conditional leave to defend was considered appropriate where the claim was secured by deposit, reflecting rejection of the substantive objections while permitting the defence on terms. en-us Mon, 01 Aug 2016 00:00:00 +0530 Mon, 04 Oct 2021 20:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297992 Cash advancement, signed cheques, promissory notes and a settlement acknowledgment were treated as sufficient to show a legally recoverable liability, and alleged non-disclosure in income-tax records did not by itself render the debt illegal or unrecoverable. Any tax-law breach was described as a matter between the revenue and the defaulting party, not a defence to repayment. In the summary-suit context, the defendants' denials were found inconsistent with earlier admissions of liability, so they did not disclose a bona fide defence for unconditional leave. Conditional leave to defend was considered appropriate where the claim was secured by deposit, reflecting rejection of the substantive objections while permitting the defence on terms. Case-Laws Indian Laws Mon, 01 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297992