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Case Law Details

Case Name : H.J. Consultants (P.) Ltd. Vs Naveen Gupta (Delhi High Court)
Appeal Number : Canveat No. 1230-31 OF 2012
Date of Judgement/Order : 07/12/2012
Related Assessment Year :


H.J. Consultants (P.) Ltd.


Naveen Gupta

CO. A(SB) NO. 101 OF 2012

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  1. vswami says:

    The word “forensic”, as a concept by itself, brings to one’s mind instantly what it connotes, and specially signifies. That is an area which must be of special interest and particular concern to CAs, in practice. For, it acquires all the importance of a very vital nature, if it were used as a prefix to the other commonly known concepts of, – ‘accounting’ and ‘audit’.

    Those who are endowed with a special aptitude, inborn or through training, and an urge / quest for ‘knowledge’, are sure to find nemerous helpful and informative sources on popular websites / eminent blogs.

    Samples (random)>

    http:// en.wikipedia.org/wiki/Forensic_accounting

    What Is a Forensic Audit? | eHow.com

  2. vswami says:

    In the reported case the court has been required to deal with, in extenso, the serious allegations founded on ‘mismatch’ of signature (s); of difference in the questioned and the admitted signatures.

    In a different context, the SC had an occasion to adjudicate on a dispute pertaining to dishonour of a cheque by reason of the signatures of its drawer not matching with the specimen signatures on the record of drawee- bank; ref. Laxmi Dyechem vs State of Gujarat. In settling the issues, the implications of the relevant section 138 of the Negotiable Instruments Act have been gone into and eminently analysed.

    The observations of the SC make for quite an intelligent reading; hence requiring to be closely read and clearly understood,for a proper appreciation of the grounds / reasoning given for the view taken.

    Reflecting on this type of disputes often being taken to courts, but if viewed out-of-box, one is perforce provoked to recall : In recent times, the criminal acts such as ‘forgery’ and ‘impersonation’, once upon a time regarded a ‘sin’ against the society have increasingly come to be practiced without fear or feeling of guilt; more so, to such an alarming extent as to be regarded as one more fine art. So much so, have been in a way responsible for the inescapably surrounding,- ‘identity crisis’ ; thereby forcing the government to think of any number of newer ways to take on, try and tackle the menace/social evil of the gravest kind. Of them, Worth mentioning is the ubiquitous “Aadhaar”; apart from the varying other types of forensic investigation, etc.

    As a renowned foreign cartoonist of yester years is remembered to have said: the world is,contrary to the common belief, neither flat nor round; it is crooked.

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