in138Supreme Court Judgments- Section 138 Negotiable Instruments Act, 1881Sec 138 NI Act - Accused Relies On Income Tax Returns To Show Complainant Did Not HaveComplaint in cheque cases. The cognizance of the offence in a cheque dishonour case, under Section 138 of the Negotiable Instruments Act, 1881 (NI Act) can be taken by a