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whether account inoperative/dormant attracts sec. 138

suryagaurav - Member Since: Jul 2010
Subject - whether account inoperative/dormant attracts sec. 138
sir,
recently i got a matter in which bank memo stating that account is inoperative/dormant.
i am not clear whether it attracts s.138 ni act or not. (raj kumar khurana case had confused me)
further what if account is closed, again can it fall under s.138.
any judgements please
thanx in adavance for sparing time for me

 


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