<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2024 (1) TMI 3 - HIMACHAL PRADESH HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=447604</link>
    <description>A request to recall the complainant and produce income-tax returns and financial-capacity material at the appellate stage was treated as an application for additional evidence under Section 391 CrPC and rejected because the documents were available during trial and no sufficient reason was shown for earlier non-production. In the appeal against acquittal under Section 138 of the Negotiable Instruments Act, interference was declined because the trial court&#039;s view was a possible one and the accused had rebutted the Section 139 presumption on a preponderance of probabilities. The complainant&#039;s admissions on limited income, failure to prove the source of funds, and lack of corroboration from alleged lenders supported the defence of no enforceable debt.</description>
    <language>en-us</language>
    <pubDate>Fri, 29 Dec 2023 00:00:00 +0530</pubDate>
    <lastBuildDate>Mon, 01 Jan 2024 07:15:01 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=738612" rel="self" type="application/rss+xml"/>
    <item>
      <title>2024 (1) TMI 3 - HIMACHAL PRADESH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=447604</link>
      <description>A request to recall the complainant and produce income-tax returns and financial-capacity material at the appellate stage was treated as an application for additional evidence under Section 391 CrPC and rejected because the documents were available during trial and no sufficient reason was shown for earlier non-production. In the appeal against acquittal under Section 138 of the Negotiable Instruments Act, interference was declined because the trial court&#039;s view was a possible one and the accused had rebutted the Section 139 presumption on a preponderance of probabilities. The complainant&#039;s admissions on limited income, failure to prove the source of funds, and lack of corroboration from alleged lenders supported the defence of no enforceable debt.</description>
      <category>Case-Laws</category>
      <law>Indian Laws</law>
      <pubDate>Fri, 29 Dec 2023 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=447604</guid>
    </item>
  </channel>
</rss>