Loading...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New ?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list


TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
TMI Citation
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Case Laws
Showing Results for :
Reset Filters
Results Found:
AI Text Quick Glance by AI Headnote
AI TextQuick Glance (AI)Headnote
Court upholds provisional attachment under Benami Property Act, directs respondents to proceed with adjudication.
The court upheld the provisional attachment order under Section 24(4) of the Prohibition of Benami Property Transactions Act, 1988, noting the sufficiency of material supporting the "reason to believe" that the appellant was a benamidar. Emphasizing the preliminary nature of the proceedings, the court dismissed the writ appeal, directing the respondents to proceed with adjudication under Sections 25 and 26 while ensuring adherence to principles of natural justice during the adjudication process, including providing documents and the opportunity for cross-examination.
AI TextQuick Glance (AI)Headnote
Court Upholds Benami Act Provisional Attachments; Proceedings Preliminary, No Cross-Examination Needed Yet.
The court dismissed the writ appeals, upholding the common order and provisional attachment orders under Section 24(4) of the Prohibition of Benami Property Transactions Act, 1988. It ruled that the proceedings under Section 24 are preliminary, requiring only a prima facie opinion, and do not necessitate cross-examination at this stage. The court directed the respondent authorities to proceed with adjudication under Sections 25 and 26, ensuring the appellants have the opportunity to present their case during the adjudication process. The appellants' arguments on the merits were reserved for future adjudication.
AI TextQuick Glance (AI)Headnote
Court grants petitioners 10 days to reply to show cause notice, halts proceedings on challenged order.
The Court granted the petitioners ten days to reply to the show cause notice, halting further proceedings based on the challenged order. The petitioners were required to refrain from alienating the property and start the process afresh under Section 24(1) of the Act, ensuring compliance with legal provisions. The writ petition was disposed of, emphasizing the need for the process to be restarted in adherence to the law, allowing the petitioners the chance to respond within the stipulated timeframe, thus preserving their rights and ensuring justice.
AI TextQuick Glance (AI)Headnote
High Court stays case over non-disclosure of Tribunal's stay order
The High Court stayed the proceedings in a case involving the Prohibition of Benami Property Transactions Act, 1988 due to the non-disclosure of a stay order by the Tribunal regarding attachment/confiscation proceedings in the criminal complaint. The court directed the respondent to file a counter affidavit and expedited the case before the Tribunal, emphasizing the importance of transparency and full disclosure in legal proceedings to ensure procedural fairness and adherence to legal requirements.
AI TextQuick Glance (AI)Headnote
Delhi HC upholds appointment of new Adjudicating Authority, dismisses challenge petition
The Delhi High Court dismissed the petition challenging a notification extinguishing the existing Member Adjudicating Authority's ability to deliver judgments without a specified time frame. The appointment of a new Adjudicating Authority was upheld, with the Court finding it lawful and in accordance with statutory amendments. The petitioners' claim for the continued posting of the previous Authority was rejected, and the challenge was deemed misconceived, resulting in dismissal with costs of Rs. 50,000.
AI TextQuick Glance (AI)Headnote
Appeal Dismissed in Partition Suit - Burden of Proof on Benami Transaction Not Met
The appeal challenging a preliminary decree in a partition suit was dismissed as the court found insufficient evidence to establish the counter-claimant's exclusive ownership over the property. The court emphasized the burden of proof on the appellants to demonstrate the transaction as benami, which was not met in this case. Referring to the Binapani Paul judgment guidelines, the court concluded that the circumstances outlined were not proven by the plaintiff. The lower court's decision in Title Suit No.45 of 2013 was upheld, emphasizing the importance of meeting the burden of proof in cases involving benami transactions.
AI TextQuick Glance (AI)Headnote
Temporary injunction and limitation in property dispute: prima facie case and balance of convenience supported preservation of suit properties.
Temporary injunction restraining alienation of suit properties was upheld because the materials showed a prima facie case that the properties were purchased in the plaintiff's name with loan repayment by him, while the defendant failed to show an independent source of income; the balance of convenience favoured preserving the properties to avoid prejudice and further complications. The limitation objection was also not accepted at the interlocutory stage, as the relevant point for limitation was the alleged denial of the plaintiff's right, not merely the date of purchase, leaving the issue open for trial if properly framed.
AI TextQuick Glance (AI)Headnote
Court declares provision of Benami Property Act unconstitutional, mandates judicial experience for Judicial Members
The court found Section 32(2)(a) of the Prohibition of Benami Property Transactions Act, 1988 unconstitutional, following precedents emphasizing the need for judicial independence in the appointment of Judicial Members. The court directed the respondent to amend the provision to ensure only individuals with judicial experience are eligible for such appointments, in line with previous Supreme Court rulings. The writ petition was disposed of with a directive to amend the provision promptly, without any cost orders.
AI TextQuick Glance (AI)Headnote
Mother affirmed as property owner under Benami Act, memorandum delay condoned
The Court condones a 20-day delay in presenting the memorandum of appeal due to sufficient cause. Regarding the interpretation of the Prohibition of Benami Property Transactions Act, 1988, the amended provisions establish the mother as the absolute owner of the property purchased in her name by her husband, upholding the Trial Judge's order. The judgment affirms the mother's ownership rights in the property, dismissing the appeal without costs and waiving the service of notice of appeal upon respondents. Parties may apply for an urgent certified copy of the order.
AI TextQuick Glance (AI)Headnote
Benami transactions and second appeal review: clear proof is required, and fact findings stand unless perverse.
A plea of benami will displace the presumption that the ostensible purchaser is the owner only when proved by clear and convincing evidence, including the source of consideration, possession, motive, relationship, custody of title deeds and subsequent conduct; on the facts, the sale deed was held not to be benami and title could not be claimed on that basis. In second appeal, interference with factual findings is confined to cases of perversity or absence of evidence under Section 100 CPC; the first appellate court's findings on title and possession were reasoned and evidence-based, so no substantial question of law arose and the plaintiff's claims for declaration, possession and injunction failed.
AI TextQuick Glance (AI)Headnote
Benami Prohibition Act: No retrospective application; Property purchased from joint family funds.
The court held that the Benami Prohibition Act is not retrospective and does not apply to pending suits. The property in question was deemed to be purchased from joint family funds, with the appellant failing to challenge this finding. As the property was purchased for the benefit of Umayal Ammal, the appellant acquired valid title. The judgment and decree of the first appellate court were set aside, directing the appellant to deposit a sum for the plaintiff. The second appeal was allowed with no costs.
AI TextQuick Glance (AI)Headnote
Benami ownership claims need clear proof of acquisition, consideration, and title; spouse exception applies only to known sources.
A claim of benami ownership requires clear evidence linking the claimant to the acquisition, payment of consideration, and title to the property. The Sikkim HC noted that the appellant produced no documentary trail showing purchase in his name, payment from his own resources, or registration of title in his favour, and the materials relied on were largely unrelated to the acquisition of the suit property. The court also noted that the statutory exception for property held in the name of a spouse applies only where the consideration is shown to have come from the claimant's known sources. On the evidence, the appellant failed to establish even a prima facie case of ownership or benami holding, and the concurrent findings were upheld.
AI TextQuick Glance (AI)Headnote
Amendment Act 2016 cannot be applied retrospectively to pre-commencement transactions. Orders quashed.
The court held that the Amendment Act of 2016 could not be applied retrospectively to transactions predating its commencement on 01.11.2016. Consequently, orders issued based on the retrospective application of the Amendment Act were set aside and quashed. The court allowed the writ petitions and closed any related miscellaneous petitions.
AI TextQuick Glance (AI)Headnote
Written statement default does not prove title; counter-claimant must still establish ownership with admissible evidence.
Non-filing of a written statement to a counter-claim may amount to an admission of pleaded facts, but it does not relieve the counter-claimant from proving title or other entitlement by admissible evidence on a preponderance of probability. The defaulting party is not wholly barred from participating: it may cross-examine the counter-claimant and address arguments, though without leading independent evidence and only to test the truth and weaknesses of the opposing case. On the facts, the evidence did not establish ownership, purchase from personal funds, or benami ownership, so the counter-claim failed and the concurrent findings were affirmed.
AI TextQuick Glance (AI)Headnote
Pleading-based scrutiny under Order 7 Rule 11 CPC bars early rejection on benami, limitation, and court-fee objections.
In an Order 7 Rule 11 CPC application, the court must confine itself to the plaint averments and cannot test the defendant's version at that stage. A suit pleaded as involving joint Hindu family property was therefore not barred by Section 4 of the Benami Transactions (Prohibition) Act, 1988 on the plaint alone, and general maintainability objections were not decided preliminarily. Limitation, being dependent on disputed facts, was treated as a mixed question of law and fact requiring evidence, so it could not be decided at the threshold. The trial court's acceptance of valuation and court fee on the plaint basis was also found unobjectionable at that stage.
AI TextQuick Glance (AI)Headnote
Appeal Required Before Writ Petition: Court Validates Orders Under Benami Property Act, Sets Aside Lower Court's Decision.
The court concluded that the orders by the Adjudicating Authority were valid, as they were passed within the statutory period under Section 26(7) of the Prohibition of Benami Property Transactions Act, 1988. The delay in communication was deemed a procedural issue, not affecting the orders' validity. The court determined that the writ petitions were premature, as the respondents had not exhausted the statutory appeal remedy under Section 46 of the Act. The court set aside the lower court's order, allowed the appeals, and directed the respondents to file an appeal within 45 days from receipt of the judgment.
AI TextQuick Glance (AI)Headnote
Court dismisses Second Appeal, emphasizing burden of proof in property disputes.
The court ruled in favor of the respondents, dismissing the Second Appeal and confirming the lower court's decision. The judgment emphasized the importance of meeting the burden of proof in property disputes and the necessity of proper pleading and evidence to support legal claims. The court highlighted that properties in the name of female members are presumed to be their own unless proven otherwise, and the plaintiffs' failure to provide evidence of joint family income and proof of property acquisition from joint funds weakened their claim.
AI TextQuick Glance (AI)Headnote
Court affirms self-acquired property status, dismisses benami claim, grants partition share.
The appellate court upheld the decision that the suit properties were self-acquired by Lakshmi Ammal, rejecting the claim that they were purchased benami by Kannapiran. The respondent was granted a share in the partition of the properties, and the second appeal was dismissed with each party bearing their own costs.
AI TextQuick Glance (AI)Headnote
Benami ownership plea under statutory bar framed as a substantial question of law, with interim stay continued pending final hearing.
Section 4 of the Benami Transactions (Prohibition) Act, 1988 was treated as raising a substantial question of law where the defendant sought to assert exclusive ownership over property standing in his mother's name. The Bombay HC held that the nature of the suit property and the legal effect of the benami plea required adjudication in second appeal, and admitted the appeal on the framed substantial questions of law. It also continued interim stay on the terms sought in the civil applications pending final hearing and disposal of the second appeal.
AI TextQuick Glance (AI)Headnote
Court validates sale deed, recognizes Plaintiff's ownership, deems Defendant Benamidar. Benami Act inapplicable, coercion and fraud claims dismissed.
The Court upheld the validity of the sale deed executed by the Defendant, transferring title to the Plaintiff. The Plaintiff's continuous possession and ownership were recognized, with the Defendant deemed a Benamidar. The Benami Transactions Act was found not applicable, supporting the property purchase in the wife's name. Allegations of coercion and fraud in executing the sale deed were dismissed. The appeal by the Defendants was rejected, affirming the Trial Court's judgment and decree, with the interim stay order vacated.

Case Laws

Back

All Case Laws

Showing Results for :
Reset Filters
No Records Found

Case Laws

Back

All Case Laws

Showing Results for : Reset Filters

Topics

Acts Income Tax