Violation of 269SS of Income Tax Act is a Separate Offence, Proceedings for Cheque Dishonour u/s 138 NI Act cannot be Disturbed: Delhi Court [Read Order]

By Taxscan Team - On November 3, 2022 11:05 am - 2 mins read

Violation of 269SS of Income Tax Act - Proceedings for Cheque Dishonour - us 138 NI Act - Delhi Court - Taxscan

The Delhi Metropolitan Magistrate (Negotiable Instruments) Court of Magistrate Divya Arora has recently held that the violation of Section 269SS of the Income Tax Act, 1961 does not disturb the proceedings under the Section 138 of Negotiable Instruments (NI) Act, 1881. In the case of Section 138 proceedings initiated against the accused, it was observed…

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