Dishonour of Cheque -- Non-Filing of Income Tax Return -- Does not automatically defeat complainant's case under Section 138 NI Act
(i) Negotiable Instruments Act, 1881, S.138 -- Dishonour of Cheque -- Non-Filing of Income Tax Return -- Mere non-filing of income tax return or failure to mention relevant transactions in income tax returns does not automatically dislodge or defeat the case of the complainant under S.138 of the Act. (ii) Negotiable Instruments Act, 1881, Ss.138 and 139 -- Dishonour of Cheque -- Presumption -- Admission of Issuance and Signatures -- Once the issuance of the cheque and the signatures thereon have been admitted by the accused, the statutory presumption under S.139 operates -- It is immaterial whether the cheque was filled in by the drawer himself or by any other person -- Where the cheque is otherwise valid, the penal provisions of S.138 are attracted. (iii) Negotiable Instruments Act, 1881, S.138 -- Dishonour of Cheque -- Admission of Signed Undertaking -- Service of Legal Notice -- Where the accused has admitted to having signed the undertaking, the complainant is not required to separately prove such admitted fact during trial -- Where sufficient evidence establishes that the legal notice was duly served upon the accused, conviction under S.138 is sustainable.
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