Rajesh Jain v. Ajay Singh

10 SCC 148Reported decision2023#10826 most cited

What is Rajesh Jain v. Ajay Singh authority for?

Once a presumption under Section 139 of the Negotiable Instruments Act is given effect to, the court must proceed on the premise that the cheque was issued in discharge of a debt or liability, shifting the focus to the case set up by the accused. The accused can rebut this presumption either by leading defence evidence to conclusively establish the non-existence of the debt/liability, or by showing the same by a preponderance of probabilities.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2011 to 2024.

Also referred to as

Rajesh Jain v. Ajay Singh · Section 139 NI Act · presumption of discharge of debt · legally enforceable debt or liability · burden of proof · rebuttal of presumption · preponderance of probabilities · defence evidence · cheque dishonour

Also reported as

2023 SCC OnLine SC 1275

Judgments citing Rajesh Jain v. Ajay Singh

Principal Commissioner of Income Tax vs. Shri Manish Kumar Singhal

ITA/141/2024HC Rajasthan07 Nov 2024

Bench: AVNEESH JHINGAN,UMA SHANKER VYAS

For Respondent: Mr. Ajay Kumar Lahota, Advocate
Section 138Section 313

…2025:HHC:19713 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA Cr. Revision No.141 of 2024 Reserved on: 02.06.2025 Date of Decision: 25.06.2025 Om Prakash ...Petitioner Versus Bhupinder ...Respondent Coram Hon’ble Mr Justice Rakesh Kainthla, Judge. Whether approved for reporting?1 For the Petitioner : Mr. B.R. Sharma, Advocate. For the Respondent : Mr. Ajay Kumar Lahota, Advocate. Rakesh Kainthla, Judge The present revision is directed against the judgment dated 05.01.2024 passed by learned Additional Sessions Judge, Rohru, H.P. (learned Appellate Court) vide which, the judgment of…

The Pr. Commissioner of Income Tax -7 vs. Religare Enterprises Ltd

ITA/598/2019HC Delhi08 May 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

For Appellant: Mr. C.M. Grover & Ms. PayalFor Respondent: Mr. R.K. Burman, Adv. (through VC)
Section 138Section 313

…e holder of the cheque/ respondent received the cheque in discharge of a legally enforceable debt or liability are raised against the accused [Ref. Rangappa v. Sri Mohan:(2010) 11 SCC 441]. 21. The Hon’ble Apex Court in Rajesh Jain v. Ajay Singh : (2023) 10 SCC 148, while discussing the appropriate approach in dealing with presumption under Section 139 of the NI Act, observed the following : Signed By:DEEPANSHU Signing Date:28.12.2024 17:23:03 Signature Not Verified CRL.L.P. 598/2019 Page 8 of 16 “54. …. Once the presumption under Section 139 was given effect to, the courts ought to have proceeded on…

The Commissioner vs. M/S Sobha Developers Ltd

ITA/206/2014HC Karnataka08 Jun 2021

Bench: The Hon'Ble Mr Justice Anil B Katti Criminal Appeal No.206 Of 2014 (A) Between: A.P.Rajagopal S/O.Puttaswamy, Aged About 65 Years, Bekkesoldur Village, Virajpet Taluk, Kodagu District-571 218 …Appellant (By Sri. Nihal, Advocate For Sri. B.S.Sachin, Advocate) And: K.M.Shubha W/O. Dr.Chandru, Aged About 49 Years, Coorg Dental Clinic, Virajpet Road, Siddapura, Kodagu District-571 218 …Respondent (By Sri. Manu Prabhakar Kulkarni, Advocate)

Section 138Section 378(4)

….A. No. 206 of 2014 in the Income Tax returns cannot be valid ground to disown the liability covered under the cheque Ex.P.1. 17. Learned counsel for respondent relied on the judgment of Hon'ble Apex Court in Rajesh Jain Vs. Ajay Singh reported in (2023) 10 SCC 148, wherein it has been observed and held in para 41 and 42 as under: “41. In other words, the accused is left with two options. The first option-of proving that the debt/liability does not exist-is to lead defence evidence and conclusively establish with certainty that the cheque was not issued in discharge of a debt/liability. The second opt…

The Joint Commissioner of Commercial Taxes vs. M/S. Shakthi Specialities

The appeal stands dismissed

STRP/189/2018HC Karnataka11 Feb 2021

Bench: The Hon'Ble Mr Justice Rajendra Badamikar Criminal Appeal No. 189 Of 2018 Between:

Section 138Section 255(1)Section 313Section 378(4)

…, clearly discloses that the accused has rebutted the presumption under Section 139 of N.I.Act in favour of the complainant. 15. The learned Senior counsel appearing for the appellant placed reliance on a decision in ‘RAJESH JAIN VS. AJAY SINGH’, (2023) 10 SCC 148 but the said principles does not come to the aid of the appellant / complainant in any way as in the said decision how the rebuttal and standard of proof was to be considered and rest of the things were pertaining to that particular facts and circumstances of the case in hand. The Hon’ble Apex court in the said reported decision has consider…

Pr.Commissioner vs. M/S Shriram Chits

ITA/814/2018HC Karnataka07 Dec 2020

Bench: The Hon'Ble Ms Justice J.M.Khazi Criminal Appeal No.814 Of 2018 Between:

Section 138Section 313Section 378Section 378(4)

…of the appeal. 12. Heard elaborate arguments of learned Amicus Curiae and learned counsel for respondent and perused the record. 1 (2019) 4 SCC 197 2 (2010) 11 SCC 441 3 (2007) 6 SCC 555 4 (2023) 10 SCC 148 5 2022 SCC Online SC 1131 - 6 - CRL.A No. 814 of 2018 NC: 2024:KHC:8706 13. Before going to the merits of the case, it is necessary to examine whether the legal notice is duly served on the accused or not. During the trial, the accused has taken up a specific defence that the notice is not duly served on him. However, he…

Commissioner of Income vs. M/S Prasad Technology

ITA/496/2013HC Karnataka28 Sept 2020

Bench: The Hon'Ble Mr Justice Anil B Katti Criminal Appeal No.496 Of 2013 (A) Between: John Kennady S/O.Ponnuswamy, 40 Years, No.36, 1St Main Road, Munireddu Layout, Horamavu, Bangalore-43. …Appellant (By Sri. B.Ravindra, Advocate) And: K.Narasimha S/O. Kannan, No.E 4 P 73, Annaellam, B.No.3Rd Street Ulsoor, Bangalore-560 008 …Respondent (By Sri. S.S.Koti, Advocate)

Section 118Section 138Section 142(1)(b)Section 378(4)

…- 1 - CRL.A.No.496 of 2013 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF FEBRUARY, 2024 BEFORE THE HON'BLE MR JUSTICE ANIL B KATTI CRIMINAL APPEAL No.496 OF 2013 (A) BETWEEN: JOHN KENNADY S/O.PONNUSWAMY, 40 YEARS, NO.36, 1ST MAIN ROAD, MUNIREDDU LAYOUT, HORAMAVU, BANGALORE-43. …APPELLANT (BY SRI. B.RAVINDRA, ADVOCATE) AND: K.NARASIMHA S/O. KANNAN, NO.E 4 P 73, ANNAELLAM, B.NO.3RD STREET ULSOOR, BANGALORE-560 008 …RESPONDENT (BY SRI. S.S.KOTI, ADVOCATE) THIS APPEAL FILED UNDER SECTION 378(4) CR.P.C, PRAYING TO SET ASIDE THE ORDER DATED 9.4.2013 PASSED BY…

Pr. Commissioner of Income Tax (Central)- 2 vs. Sh. Sandeep Bindra

ITA/637/2019HC Delhi21 Oct 2019

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

For Respondent: Mr.Naresh Kumar Chahar, APP for the
Section 114Section 139Section 269

…that the holder of the cheque received the said cheque in discharge of a legally enforceable debt or liability are raised against the accused. [Ref. Rangappa v. Sri Mohan:(2010) 11 SCC 441] 23. The Hon’ble Apex Court in Rajesh Jain v. Ajay Singh : (2023) 10 SCC 148, while discussing the appropriate approach in dealing Signed By:DEEPANSHU Signing Date:09.04.2025 19:52:04 Signature Not Verified CRL.L.P. 637/2019 & CRL.L.P. 638/2019 Page 9 of 16 with presumption under Section 139 of the NI Act, observed the following : “54. …. Once the presumption under Section 139 was given effect to, the courts ought…

State of Karnataka by Its vs. Hemalata G Joshi

Appeal is allowed

WA/100118/2016HC Karnataka28 Nov 2018

Bench: The Hon'Ble Mr. Justice S.Rachaiah Criminal Appeal No. 100118 Of 2016 (A) Between:

Section 138Section 139Section 378(4)

…he method in which the accused has chosen to rebut the presumption) : Has the accused led any defence evidence to prove and conclusively establish that there existed no debt/liability at 2 (2023) 10 SCC 148 - 10 - NC: 2024:KHC-D:12465 CRL.A No. 100118 of 2016 the time of issuance of cheque? In the absence of rebuttal evidence being led the inquiry would entail : Has the accused proved the non- existence of debt/liability by a preponderance of probabilities by referring to the “particular circumstances of the case”? 56. The…

M/S Lakshmi Enterprises vs. The Income Tax Officer

Appeal is dismissed

ITA/491/2014HC Karnataka02 Jul 2015

Bench: The Hon'Ble Mr. Justice Ramachandra D. Huddar Criminal Appeal No. 491 Of 2014 (A) Between:

Section 118Section 138Section 200Section 269Section 313Section 378(4)

…- 1 - NC: 2024:KHC:26991 CRL.A No. 491 of 2014 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF JULY, 2024 BEFORE THE HON'BLE MR. JUSTICE RAMACHANDRA D. HUDDAR CRIMINAL APPEAL NO. 491 OF 2014 (A) BETWEEN: SRI. B.M. SHANKAR S/O MOODLEGOWDA AGED ABOUT 35 YEARS RESIDING AT SHOP NO. 37/2 2ND CROSS, NANJMBA AGRAHARA CHAMARAJAPET BANGALORE-36 …APPELLANT (BY SRI. CHRISTOPHER NOEL A., ADVOCATE [ PH]) AND: SRI. G. HEMANTH KUMAR S/O GANGADHAR AGED ABOUT 37 YEARS RESIDING AT NO. 42/2 7TH CROSS, AZAD NAGAR BANGALORE-63 …RESPONDENT (BY SMT. ARCHANA MURT…

Commissioner of Income Tax vs. Agricultural Market Committee

Appeal is allowed, the judgment passed by the learned Trial Court is set

ITTA/130/2011HC Telangana21 Apr 2011

Bench: The Learned Trial Court) Was Acquitted Of The Commission Of An Offence Punishable Under Section 138 Of The Negotiable Instruments Act, 1881 (Ni Act). (The Parties Shall Hereinafter Be Referred To In The Same Manner As They Were Arrayed Before The Learned Trial Court For Convenience) 1 Whether Reporters Of Local Papers May Be Allowed To See The Judgment? Yes.

For Appellant: Mr. Ajay Kumar, Senior AdvocateFor Respondent: Mr. Rishabh Chauhan, Advocate
Section 138Section 139Section 313

…issued in whole or in part of any debt or other li- ability which is in favour of the Complainant/holder of the cheque, in that case, it is for the accused to prove the con- trary.” 32. This position was reiterated in Rajesh Jain v. Ajay Singh, (2023) 10 SCC 148: 2023 SCC OnLine SC 1275 wherein it was observed at page 161: 33. The NI Act provides for two presumptions: Section 118 and Section 139. Section 118 of the Act inter alia directs 29 that it shall be presumed until the contrary is proved, that every negotiable instrument was made or drawn for consideration. Section 139 of the Act sti…

Rajesh Jain v. Ajay Singh (10 SCC 148) — Cited in 10 Judgments | BharatTax