https://www.taxtmi.com/caselaws?id=777905 The HC upheld the trial court and dismissed the appeal, concluding the complainant failed to prove offence under S.138 N.I. Act. Court reiterated that an accused need only rebut statutory presumptions under Ss.118/139 on a preponderance of probabilities, and that if the accused questions the complainant's financial capacity the onus shifts back to the complainant. The HC found the prosecution evidence unreliable, noted missing particulars about cheque execution and issuance, and accepted defence evidence as probabilising the accused's version, warranting acquittal. en-us Tue, 26 Aug 2025 00:00:00 +0530 Mon, 08 Sep 2025 13:37:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777905 The HC upheld the trial court and dismissed the appeal, concluding the complainant failed to prove offence under S.138 N.I. Act. Court reiterated that an accused need only rebut statutory presumptions under Ss.118/139 on a preponderance of probabilities, and that if the accused questions the complainant's financial capacity the onus shifts back to the complainant. The HC found the prosecution evidence unreliable, noted missing particulars about cheque execution and issuance, and accepted defence evidence as probabilising the accused's version, warranting acquittal. Case-Laws Indian Laws Tue, 26 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777905