Search Results for "presumption under Section 139"

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Search Results for "presumption under Section 139"

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Supreme Court

Supreme Court Allows Appeal in Negotiable Instruments Act Case — Reverses Acquittal Based on Perverse Findings. Statutory Presumption Under Sections 118(a) and 139 of the Negotiable Instruments Act, 1881 Not Rebutted by Accused Despite Admission of Cheque Issuance.

4 Oct 2019

The appellant, Uttam Ram, owned an apple orchard and supplied packing materials to apple growers, including respondent Devinder Singh Hudan. In Septem...

High Court

Bombay High Court Allows Appeal in Negotiable Instruments Act Case — Rebuttal of Presumption Under Section 139 Requires Evidence, Not Mere Denial. The court held that the accused failed to rebut the presumption that the cheque was issued for a legally enforceable debt, and the complainant proved the debt arising from sale of agricultural implements on credit.

8 Feb 2010

The appellant, M/s Sai Auto Agencies, a dealer in tractors and agricultural equipment, filed a complaint under Section 138 of the Negotiable Instrumen...

High Court

Bombay High Court Allows Appeal in Income Tax Capital Gains Case — Section 54F Deduction Computation Clarified. Investment in new asset before due date of filing return qualifies for exemption even if return is filed late.

18 Aug 2016

The appellant, Humayun Suleman Merchant, sold a plot of land in Mumbai on 29th April 1995 for Rs.85,33,250/-, resulting in a long-term capital gain. T...

High Court

High Court of Bombay at Aurangabad Allows Complainant's Appeal in Dishonour of Cheque Case — Presumption Under Section 139 of Negotiable Instruments Act Not Rebutted by Accused. The court held that the accused failed to rebut the presumption of legally enforceable debt under Section 139 of the Negotiable Instruments Act, 1881, and convicted the accused under Section 138 of the Act.

7 Dec 2020

The appellant, Kiran Rameshlal Bhandari, filed two criminal appeals challenging the judgment and order dated 20.02.2017 passed by the learned Judicial...

High Court

High Court of Karnataka Allows Appeal Against Acquittal in Cheque Bounce Case — Presumption Under Section 139 NI Act Not Rebutted by Accused. The court held that the complainant proved the existence of a legally enforceable debt and the accused failed to rebut the presumption under Section 139 of the Negotiable Instruments Act, 1881.

20 Sep 2023

The complainant, Chidamber S. Nanavate, filed a criminal appeal under Section 378(1) and (4) of the Code of Criminal Procedure, 1973, challenging the ...

High Court

High Court of Bombay at Goa Allows Appeal in Negotiable Instruments Act Case — Stop Payment Instruction Does Not Absolve Liability Under Section 138. Dishonour of Cheque Due to 'Stop Payment' Constitutes an Offence Under Section 138 of the Negotiable Instruments Act, 1881, When Issued for Discharge of a Legally Enforceable Debt.

11 Feb 2010

The appellant, Peter Mascarenhas, filed two criminal appeals challenging the judgments of the Sessions Court, which had set aside the conviction of th...

Supreme Court

Supreme Court Dismisses Assessee's Appeal in Income Tax Block Assessment Case on Levy of Interest and Surcharge. Interest under Section 158BFA(1) of Income Tax Act, 1961 upheld for belated filing of block period return despite notice issued under Section 158BD prior to amendment, as provision inherently incorporates Section 158BC procedure.

13 Jan 2023

The Supreme Court addressed a group of appeals concerning the levy of interest under Section 158BFA(1) and surcharge under Section 113 of the Income T...

High Court

Bombay High Court Allows Appeal in Negotiable Instruments Act Case — Reverses Acquittal for Non-Application of Presumptions Under Sections 118 and 139. Trial Court Erred in Shifting Burden of Proof Without Considering Rebuttal Evidence and Document Exh.28.

16 Jul 2018

The appellant, Sunanda Rithe, filed a criminal appeal against the acquittal of the respondent, Madhav Rajurkar, by the Chief Judicial Magistrate in Su...

High Court

High Court of Bombay at Aurangabad Allows Appeal in Negotiable Instruments Act Case — Reverses Acquittal for Dishonour of Cheque Due to Incorrect Application of Presumptions Under Sections 118 and 139 of the N.I. Act. The court held that once the issuance of cheque and signature are admitted, the presumption of legally enforceable debt arises, and the accused failed to rebut it.

30 Aug 2023

The appellant, Satish Vasantrao Deshmukh, was the original complainant in a case under Section 138 of the Negotiable Instruments Act, 1881 (N.I. Act) ...

High Court

High Court of Bombay at Goa Allows Appeals in Section 138 NI Act Cases — Reverses Acquittal by Sessions Court. Presumption under Sections 118 and 139 of Negotiable Instruments Act, 1881 applies once signature on cheque is admitted, shifting burden on accused to rebut existence of legally enforceable debt.

26 Sep 2025

The case involves two criminal appeals filed by Pierre Antonio Lobo (the complainant) against the acquittal of Jose Remedios A.A. Rodrigues (the accus...

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