Whether accused in cheque dishonour case can be acquitted if complainant has never filed her income tax return?

It is submitted by learned Senior Counsel for the revisionist that as

the respondent has never disclosed his source of income in the Income Tax
Return and the respondent has never filed his Income Tax Return, therefore,
it should be presumed that he did not have any source of income. This Court
is of the considered opinion that mere non-filing of Income Tax Return
would not automatically dislodge the source of income of the complainant.
Non-payment of Income Tax is a matter between the revenue and the
assessee. If the assessee has not disclosed his income in the Income Tax
Return, then the Income Tax Department is well within its rights to reopen
the assessment of income of the assessee and to take action as per the
provisions of Income Tax Act. However, non-filing of Income Tax Return
by itself would not mean that the complainant had no source of income and
thus, no adverse inference can be drawn in this regard only because of
absence of Income Tax Return. 
In the High Court of Madhya Pradesh
CRR 5263/2018

Shrimati Ragini Gupta vs. Piyush Dutt Sharma

Gwalior, dtd. 07-03-2019

Print Page

Complainant not showing transaction in Income tax-its effect on cheque dishonour case

Criminal - Remand of case - Validity thereof - Section 138 of Negotiable Instrument Act, 1881 and Government Servants' Conduct Rules - Present appeal filed against order of wherein High Court set aside judgment of acquittal of Trial Court for Appellant-Accused and remanded case to Trial Court for retrial - Whether High Court rightly remanded case to Trial Court for fresh consideration - Held, Complainant and Accused were governed by Rules which prescribed mode of lending and borrowing - There was nothing on record to show that prescribed mode was followed - Source claimed by Complainant was savings from his salary and sale of site belonging to him - Neither in complaint nor in chief-examination of Complainant, there was any averment with regard to sale price - Concerned sale deed was also not produced - Complainant had not shown sale of site in his income-tax return as well - Further, Complainant did not produce bank statement to substantiate his claim - Trial Court took into account testimony of Complainant's wife who stated that Accused had not taken any loan from her husband - Trial Court rightly came to conclusion that Complainant had no source of income to lend money to Accused - Impugned order of remand made by High Court set aside - Appeal allowed.
REPORTABLE
IN THE SUPREME COURT OF INDIA
CRIMINAL APPELLATE JURISDICTION
CRIMINAL APPEAL NO. 2402 OF 2014

K. Subramani Vs  K. Damodara Naidu

Citation;2015ALLMR(Cri)789, (2015)1SCC99, 

Print Page

Non discolsure in income tax return (Dishonour of cheque)

Dis-honour of cheque. Presumption as to legally enoforceable date is rebutted as complainant failed to disclose the amount in his income tax return or books of account.

Bombay High Court

Sanjay Mishra vs Ms.Kanishka Kapoor @ Nikki on 24 February, 2009

Bench: A.S. Oka
 Citation: 2010(1)ALD(Cri)2, 2009(5)BomCR464, 2009CriLJ3777, 2009(4)MhLj155

Print Page