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    <title>2025 (5) TMI 931 - Supreme Court</title>
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    <description>Where the cheque bore the accused&#039;s admitted signature, was dishonoured for insufficiency of funds, and the statutory notice went unanswered, the presumptions under Sections 118 and 139 of the Negotiable Instruments Act operated in favour of the complainant and were not rebutted; conviction under Section 138 was therefore sustainable. The Supreme Court also held that the High Court erred in overturning concurrent findings by conjectural reappreciation of evidence and in ignoring material supporting the prosecution case; the acquittal was set aside and the conviction and sentence restored.</description>
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      <title>2025 (5) TMI 931 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=770659</link>
      <description>Where the cheque bore the accused&#039;s admitted signature, was dishonoured for insufficiency of funds, and the statutory notice went unanswered, the presumptions under Sections 118 and 139 of the Negotiable Instruments Act operated in favour of the complainant and were not rebutted; conviction under Section 138 was therefore sustainable. The Supreme Court also held that the High Court erred in overturning concurrent findings by conjectural reappreciation of evidence and in ignoring material supporting the prosecution case; the acquittal was set aside and the conviction and sentence restored.</description>
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