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    <title>2025 (3) TMI 185 - Supreme Court</title>
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    <description>In cheque dishonour acquittal matters, the appellate court must assess the request for leave to appeal in light of the statutory presumptions under Sections 118 and 139 of the Negotiable Instruments Act, 1881 and their effect on the evidence. Where the High Court declines leave without considering those presumptions, the refusal is unsustainable because the matter requires merits-based appellate scrutiny. The leave refusal was set aside, leave to appeal was granted, and the challenge to acquittal was remitted to the High Court for decision on merits, with priority directed due to long pendency.</description>
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      <title>2025 (3) TMI 185 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=766800</link>
      <description>In cheque dishonour acquittal matters, the appellate court must assess the request for leave to appeal in light of the statutory presumptions under Sections 118 and 139 of the Negotiable Instruments Act, 1881 and their effect on the evidence. Where the High Court declines leave without considering those presumptions, the refusal is unsustainable because the matter requires merits-based appellate scrutiny. The leave refusal was set aside, leave to appeal was granted, and the challenge to acquittal was remitted to the High Court for decision on merits, with priority directed due to long pendency.</description>
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