16 Jun 2026 08:38 AM
Punjab & Haryana High Court
Punjab & Haryana High Court

Dishonour of Cheque -- Non-Filing of Income Tax Return -- Effect on Complainant's Case

Mere non-filing of income tax return or failure to mention the relevant transactions in income tax returns does not automatically dislodge or defeat the case of the complainant under S.138 of the Act--Negotiable Instruments Act, 1881, S.138. (Para 12)

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