in138Delhi District Court Mr. Gulab Singh vs . Mr. Gopal Singh Negi on 8 February, 2021 Mr. Gulab Singh Vs. Mr. Gopal Singh Negi CT No.4302016: PS : Karawal Nagar : CNR No. DLNE02Supreme Court Judgments- Section 138 Negotiable Instruments Act, 1881Sec 138 NI Act - Accused Relies On Income Tax Returns To Show Complainant Did Not Have