Complainant U/S 138 NI Act Must Specifically Assert That Power Of Attorney Holder Has Knowledge Of Impugned Transaction: Kerala High CourtCase Title: Razak Mether v. State of Kerala and Anr.Citation:.
Justice Subramonium Prasad ruled that CIC does not have the jurisdiction to direct furnishing of information provided for in Section 138 of the Income Tax Act.
The Delhi High Court has set aside an order of the Central Information Commission (CIC) directing the Income Tax (IT) department to provide details regarding the tax exemption granted to the PM Cares.
Delhi High Court quashes Central Information Commission s order directing income tax authorities to provide information and copies of documents submitted by PM Cares Fund. The Court rules that CIC does not have jurisdiction to do so and that Section 138(2) of the Income Tax Act prevails over Section 22 of the RTI Act. The Court also points out that even if CIC had jurisdiction, the failure to give PM CARES notice of hearing would have invalidated the order.
The Andhra Pradesh High Court has held that an accused in a cheque bouncing case is not entitled to forward his evidence by way of an affidavit, since, Section 145 (1) of the Negotiable Instrument.