Justice Deepak Kumar Tiwari Archives

Bona fide belief plus genuineness of transaction constitutes reasonable cause under S. 273B, Penalty can’t be imposed under S. 271E of Income Tax Act: Chhattisgarh HC

“Since the assessee has shown the reasonable cause within the meaning of Section 273B of the Act, the assessee is not liable to pay penalty under Section 271E of the Act for non-compliance of Section 269T of the Act.”

Case Briefs High Courts

Appeal against order of acquittal u/s 138 of Negotiable Instruments Act, 1881 lies to High Court u/s 378(4) of CrPC: Chhattisgarh High Court

“Any allegation made orally or in writing to a Magistrate that some person, has committed an offence, will fall within the meaning of ‘complaint’. Pertinently, the definition specifically excludes a police report.”