Income Tax section 269SS Violation not dismisses prosecution u/s 138 of Negotiable Instruments Act

Harcharan Singh Vs Surender Singh (District Court)

Violation of sec. 269SS of Income Tax Act doesn’t dismiss prosecution u/s 138 of Negotiable Instruments Act, 1881

District Court New Delhi held that the prosecution u/s 138 of Negotiable Instruments Act, 1881 cannot be dismissed or stalled for non-compliance of Section 269 SS of the Income Tax Act. Such violation may give rise to an independent criminal offence, but, the prosecution of the accused for the alleged dishonour of cheque u/s 138 NI Act does not become bad in law.Please become a Premium member. If you are already a Premium member, login here to access the full content.