THE COMMISSIONER OF INCOME TAX vs. KARNATAKA POWER TRANSMISSION CORPORATION LTD
ITA/269/2011HC Karnataka15 Mar 2012
Bench: The Hon'Ble Mr Justice P.N.Desai Criminal Appeal No. 269 Of 2011 Between: Smt. V. Sharada, Aged About 40 Years, D/O. Late Venkatagiryappa, No.34, 4Th Cross, 2Nd Main, Agp Layout, Mahalakshmi Layout Banglaore-560086 …Appellant (By Sri. S.N.Ramaprasad., Advocate) And:
Section 138Section 139Section 378(4)
…CRL.A No. 269 of 2011 22. The learned counsel for respondent also relied on another decision of Hon’ble Supreme Court in the case of Indus Airways Private Limited and others Vs. Magnum Aviation Private Limited and another reported in (2014) 12 SCC 539, wherein the at paragraph No.9 it is held as under: 9. The Explanation appended to Section 138 explains the meaning of the expression “debt or other liability” for the purpose of Section 138. This expression means a legally enforceable debt or other liability. Section 138 treats dishonoured cheque as an offence, if the cheque has been is…