Showing : 1-10 of 13 Results

BOMBAY HIGH COURT
Year of decision: 2011
Details
Negotiable Instruments Act, 1881, Section 138-- Dishonour of cheque - Recall of complainant for further cross examination - It was claimed in the application that evidence of compliant pertaining to his income-tax returns and books of accounts were vague and needs further elucidation to enable Court to get the truth of the matter - Application..........
BOMBAY HIGH COURT
Year of decision: 2011
Details
Negotiable Instruments Act, 1881, Section 138-- Dishonour of cheque - Additional evidence - Summoning of Income-tax authorities for production of original documents - Documents earlier filed and it became the evidence of complainant - Contents of those documents was never alleged to be doubtful - Application dismissed...........
PUNJAB AND HARYANA HIGH COURT
Year of decision: 2010
Details
Negotiable Instruments Act, 1881, Section 138, 139-- Dishonour of cheque - Loan - Dispute as to loan amount and plea that a blank cheque was issued as security - An entry in the ledger book and income tax return containing the balance sheet showing a particular amount standing against the name of the accused - Held, this by itself is not sufficient..........
BOMBAY HIGH COURT
Year of decision: 2010
Details
Negotiable Instruments Act, 1881, Section 139, 138-- Dishonour of cheque - Presumption - Rebuttal - Complainant Income Tax Payer - Non production of Income Tax Return or account - Held, absence of or non production of such evidence not sufficient to rebut statutory presumption...........
BOMBAY HIGH COURT
Year of decision: 2010
Details
Negotiable Instruments Act, 1881, Section 138-- Dishonour of cheque - Cheque issued against loan transaction - Mere denial of loan transaction and to say that brother of complainant committed theft of cheque not sufficient - Accused allegedly lodged complaint with the police regarding theft of cheque but copy of complaint not produced - Held,..........
KARNATAKA HIGH COURT
Year of decision: 2010
Details
Negotiable Instruments Act, 1881, Section 138-- Dishonour of cheque - Hand loan of Rs.50, 000/- - Denied by accused - Complainant having no financial capacity to lend the loan amount - Except cheque no other documentary proof - S.269-SS of Income Tax Act, 1961 insists that all transactions involving Rs.20, 000/- and above, should be through..........
MADHYA PRADESH HIGH COURT
Year of decision: 2009
Details
Negotiable Instruments Act, 1881, Section 138-- Dishonour of cheque - Handwriting expert - Blanks in the cheque not filled by accused - Huge amount of Rs.6.40 lacs involved - No explanation for giving such huge amount in cash which is against the provisions of Income Tax Act - Trial Court directed to allow the complainant to adduce further..........
BOMBAY HIGH COURT
Year of decision: 2009
Details
Negotiable Instruments Act, 1881, Section 138, 139-- Dishonour of cheque - Presumption u/s 139 of the Act - In case amount is large and amount advanced is not repayable within few months, then failure to disclose the amount in Income-Tax return or Books of account of the complainant may be sufficient to rebut the presumption u/s 139 of the Act...........
BOMBAY HIGH COURT
Year of decision: 2008
Details
Negotiable Instruments Act, 1881, Section 138-- Dishonour of cheque - Repayment of loan - Date or month on which loan advanced not known - Receipt not obtained at the time of advancing loan - Complainant income-tax assessee but loan amount not reflected in income tax returns - Cheque was delivered to complainant through someone and had been..........
PUNJAB AND HARYANA HIGH COURT
Year of decision: 2008
Details
Negotiable Instruments Act, 1881, Section 138-- Dishonour of cheque - Loan - Post dated cheque issued - Amount not reflected in Income-tax return - Loan given from personal account - For this reason complaint might not have felt the necessity to reflect the same in his income-tax return - No interference in order of conviction...........

Showing : 1-10 of 13 Results