https://www.taxtmi.com/caselaws?id=795640 Where a complainant specifically asserts that the accused personally filled cheque entries in the complainant's presence, the authorship of those entries becomes relevant to the credibility of the asserted execution and issuance. Although the identity of the person filling cheque entries is ordinarily immaterial once execution is established and the statutory presumption applies, expert handwriting comparison must be available where it can directly test that specific factual assertion. The notes state that the accused may seek expert analysis of the cheque entries in such circumstances, despite the statutory presumption. en-us Mon, 29 Jun 2026 00:00:00 +0530 Sat, 25 Jul 2026 08:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795640 Where a complainant specifically asserts that the accused personally filled cheque entries in the complainant's presence, the authorship of those entries becomes relevant to the credibility of the asserted execution and issuance. Although the identity of the person filling cheque entries is ordinarily immaterial once execution is established and the statutory presumption applies, expert handwriting comparison must be available where it can directly test that specific factual assertion. The notes state that the accused may seek expert analysis of the cheque entries in such circumstances, despite the statutory presumption. Case-Laws Indian Laws Mon, 29 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795640