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    <title>2024 (4) TMI 1212 - SC Order</title>
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    <description>In Section 138 NI Act proceedings, a proposed amendment to correct the cheque year from 2010 to 2012 was held impermissible because the cheque date had been consistently stated as 22.07.2010 in the statutory notice, complaint and evidence. The court treated the date as materially significant to the statutory notice requirements and the cause of action, so the change was not a mere clerical correction. It would also have created inconsistency with the supporting evidence. The amendment was therefore not justified and should not have been allowed.</description>
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      <title>2024 (4) TMI 1212 - SC Order</title>
      <link>https://www.taxtmi.com/caselaws?id=459782</link>
      <description>In Section 138 NI Act proceedings, a proposed amendment to correct the cheque year from 2010 to 2012 was held impermissible because the cheque date had been consistently stated as 22.07.2010 in the statutory notice, complaint and evidence. The court treated the date as materially significant to the statutory notice requirements and the cause of action, so the change was not a mere clerical correction. It would also have created inconsistency with the supporting evidence. The amendment was therefore not justified and should not have been allowed.</description>
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      <pubDate>Tue, 30 Apr 2024 00:00:00 +0530</pubDate>
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