Acquittal of accused – Leave to appeal -- Financial capacity of the appellant to pay Rs.5 lakhs was doubtful, the entire payment was made in cash, Section 269 SS of Income Tax Act prohibits acceptance of deposit/loan in cash in excess of Rs.20,000/, different pen was used to sign and fill columns of cheque and no document was executed at the time of alleged payment of Rs.5 lakhs in cash – Trial court acquitted the accused -- Leave to appeal rejected.

(P&H HC) Decided on: 11.11.2022