https://www.taxtmi.com/caselaws?id=445856 A Section 138 NI Act demand notice must be read as a whole; a limitation defect affecting one dishonoured cheque does not invalidate proceedings for other cheques covered by the same specific notice if those cheques independently satisfy the statutory timeline. The complaint remained maintainable for the three later cheques, and the challenge based on impleadment of the partnership firm and a partner, and on vicarious liability, was not treated as a ground for quashing at the threshold. Those questions were left for trial, particularly where the petitioners did not rebut the foundational partnership and cheque-related facts. en-us Mon, 20 Nov 2023 00:00:00 +0530 Tue, 21 Nov 2023 08:33:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445856 A Section 138 NI Act demand notice must be read as a whole; a limitation defect affecting one dishonoured cheque does not invalidate proceedings for other cheques covered by the same specific notice if those cheques independently satisfy the statutory timeline. The complaint remained maintainable for the three later cheques, and the challenge based on impleadment of the partnership firm and a partner, and on vicarious liability, was not treated as a ground for quashing at the threshold. Those questions were left for trial, particularly where the petitioners did not rebut the foundational partnership and cheque-related facts. Case-Laws Indian Laws Mon, 20 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445856