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
High Court Upholds Benami Property Act Amendments, Emphasizes Retrospective Application
The High Court upheld the provisional attachment of immovable properties under the Prohibition of Benami Property Transactions Act, 1988. It ruled that the Act, as amended in 2016, applies to all transactions, including those predating the amendment. The Court emphasized the Act's enhanced procedural provisions and dismissed the petitioners' argument against its retrospective application. It found the attachment orders lawful, emphasizing the importance of determining ownership through final adjudication. The Court rejected the petitioners' claims, stating that the amended Act's provisions are crucial for addressing Benami transactions effectively.
AI TextQuick Glance (AI)Headnote
Court sets aside dismissal order, finds suit barred by Benami Act due to lack of evidence
The court set aside the order dismissing the application under Order 7 Rule 11 CPC, rejected the plaint, and found the suit barred by the Benami Transactions (Prohibition) Act, 1988, due to lack of evidence of a Hindu Undivided Family (HUF) or properties purchased from HUF funds. The revision petition was allowed, and the court issued the order dasti under the Court Master's signature.
AI TextQuick Glance (AI)Headnote
Dismissal of Writ Petition with Permission for Appeal under Section 46
The Madras High Court dismissed the Writ Petition as withdrawn, granting the Petitioner permission to pursue an appeal under Section 46 of the Prohibition of Benami Property Transactions Act, 1988. The Court allowed the Petitioner to raise all legal issues in the appeal, excluded time for limitation purposes, and closed the related Miscellaneous Petitions without imposing costs on either party.
AI TextQuick Glance (AI)Headnote
Representation in Appeals, Written Submissions, Interim Property Order
The judgment addresses representation of parties in multiple appeals, submission of written arguments, and an interim order on alienation of properties. All parties are duly represented, written submissions are accepted, and an interim order prohibits alienation of properties until final disposal of the appeals to prevent third-party interests.
AI TextQuick Glance (AI)Headnote
Benami ownership plea requires specific pleading of known sources of income before declaration relief can proceed.
A claim to absolute ownership over property held in joint names was not entertained because the plaint did not specifically plead that the consideration came from the plaintiff's known sources of income, which was necessary to invoke the statutory exception under the Benami law. The court noted that the admitted joint title and absence of an averment on relevant income could not be cured by evidence at that stage, so the declaration relief failed in its present form; however, the suit could proceed on injunctive relief, and interim restraint was granted.
AI TextQuick Glance (AI)Headnote
High Court upholds writ petition challenging Appellate Tribunal's order under Benami Act, limits appeal to substantial questions of law.
The High Court found that the writ petition challenging the Appellate Tribunal's order under the Benami Act was maintainable, as the appeal to the High Court was limited to substantial questions of law. It held that the Tribunal's jurisdiction did not extend to entertaining challenges to show-cause notices under Section 26(1) of the Act. The Court suspended the Tribunal's interim order, directed further proceedings, and instructed the Adjudicating Authority to proceed as per law, preserving the parties' rights.
AI TextQuick Glance (AI)Headnote
Court dismisses partition claims; grants preliminary decree for one property. Final decree issues for partition and sale.
The court dismissed most partition claims due to lack of evidence of joint family business and ownership shares. However, a preliminary decree for partition was granted for one property, allocating specific shares to parties. A final decree for partition and sale of the indivisible property was issued. Parties were allowed to bid before sale to outsiders, with provisions for possession delivery and dispossessing non-compliant parties. Sale proceeds distribution and payment of fees were to align with shares declared in the preliminary decree.
AI TextQuick Glance (AI)Headnote
Court rules Benami Transactions Act not retroactive, allows judicial review on income tax actions.
The court held that the Benami Transactions (Prohibition) Amendment Act, 2016 cannot be applied retrospectively. The writ petitions were deemed maintainable, and the income tax authorities' actions were subject to judicial review to ensure compliance with jurisdictional limits and procedural fairness. The court directed the Adjudicating Authority to decide the matters on merits, considering that the amended provisions are prospective.
AI TextQuick Glance (AI)Headnote
Court rejects petition for speaking order under Benami Property Act, emphasizes distinct purposes
The Court dismissed the petition seeking a direction for a speaking order under the Benami Property Transactions Act, 1988. It held that the Act does not require separate consideration of preliminary objections before passing the final order. The petitioner's reliance on a case law stating the right to file objections and obtain a speaking order was rejected. The Court differentiated the Benami Act from the Income Tax Act, emphasizing their distinct purposes. It concluded that the petitioner's subsequent request for a separate speaking order appeared to be an attempt to delay proceedings, ultimately leading to the dismissal of the petition.
AI TextQuick Glance (AI)Headnote
HUF property claim over a Hindu female's asset failed where benami ownership and grandson's birthright share were unsubstantiated.
A partition claim over property standing in the name of a Hindu female was held untenable where the plaint contained only a bare assertion that the asset was bought from family funds and held benami for the HUF. The court noted there were no particulars of the alleged source of funds, the earlier property, any relinquishment, or any treatment of the asset as HUF property, and that a Hindu female cannot blend separate property into HUF stock in the manner of a coparcener. It further held that a benami plea for HUF ownership is barred, and that succession to the female owner's property would occur under the Hindu Succession Act through her heirs, not by a grandson asserting a birthright share. The suit was dismissed with costs.
AI TextQuick Glance (AI)Headnote
Court emphasizes exhausting alternative remedies before seeking Article 226 jurisdiction under Benami Property Act
The court found that the learned Single Judge's order staying the Adjudicating Authority's order was inappropriate due to the availability of alternative remedies under the Prohibition of Benami Property Transactions Act, 1988. The court emphasized the importance of exhausting these remedies before seeking extraordinary jurisdiction under Article 226 of the Constitution of India. Consequently, the court stayed the Single Judge's order and disposed of the civil applications for stay, rejecting the respondents' request to continue relief to approach the Supreme Court.
AI TextQuick Glance (AI)Headnote
Judgment on admissions and licensee estoppel: vague denials and unparticularised benami pleas cannot defeat possession claims.
Vague and evasive denials do not defeat judgment on admissions under Order 12 Rule 6 CPC, because denials must meet the substance of the pleading with specific material particulars. A bare plea that property was acquired from joint family or benami funds is insufficient where the defendant does not plead the factual basis for a Hindu undivided family or supporting facts, and such a claim is barred by the Benami Act unless a recognised exception is properly made out. A person who entered as a licensee cannot deny the licensor's title or claim a right to remain in possession by relying on an unparticularised subsequent assertion of ownership or residence rights.
AI TextQuick Glance (AI)Headnote
Appeal dismissed, upholding partition decision. Benami Property Act considered. Legal requirements in property disputes.
The appeal challenging the reversal of a preliminary decree for partition was dismissed, upholding the decision of the first Appellate Court. The Court noted the potential application of the Prohibition of Benami Property Transactions Act and found that the case did not meet the exceptions under the Act. Consequently, the appeal was dismissed, emphasizing the significance of adhering to legal requirements in property disputes.
AI TextQuick Glance (AI)Headnote
Court Analyzes Jurisdictional Impact of Benami Property Act Amendments, Stays Order
The Court addressed jurisdictional issues under the Prohibition of Benami Property Transactions Act, 1988 as amended in 2016. It determined that the 2016 amendments significantly impacted jurisdiction, treating them as almost a new enactment. The validity of a show-cause notice issued for a 2011 transaction was contested, with arguments on accrued rights and the timeline for passing orders under Section 26(7) of the Act. The Court emphasized its authority to decide on jurisdictional matters and stayed the impugned judgment and order, admitting the appeal for expedited hearing while directing parties to refrain from actions regarding the subject property.
AI TextQuick Glance (AI)Headnote
Partition Decree issued for property distribution after ruling against Benami claims. Final decree mandates sale and proceeds distribution.
The court granted a partition decree for property no.S-3B, Janta Market, Rajouri Garden, New Delhi, distributing shares among the parties. It ruled against ownership claims based on contributions under the Benami Transactions Act, emphasizing recorded title holders' rights. Despite attempts at mediation, a final decree for partition, sale of the property, and distribution of sale proceeds was issued due to the property's indivisibility. Each party bore their own costs, with defendant no.1 covering previous costs.
AI TextQuick Glance (AI)Headnote
Benami exemptions and plaint rejection turn on vested rights and disputed facts before trial.
The amended benami framework applied because the repeal and redefinition of exempted transactions did not extinguish any vested right under the earlier law; the change only clarified the scope of the statutory exceptions. The suit could still fall within the family-member exception on the pleaded facts, but that depended on disputed questions such as source of consideration and the nature of the transaction, which required evidence. The plaint therefore could not be rejected under Order VII Rule 11 CPC merely on a claimed benami bar, since the statutory exception was not conclusively excluded on the face of the pleadings. The rejection order was set aside and the suit restored.
AI TextQuick Glance (AI)Headnote
Appellate Court Reinstates Case, Emphasizes Need for Trial to Prove Fiduciary Relationship
The appellate court allowed the appeal, set aside the order rejecting the plaint, and restored the case for a decision on its merits. It found that the lower court had erred in dismissing the suit prematurely without allowing the plaintiff to prove the alleged fiduciary relationship. The court emphasized the need for a trial to determine the existence of the fiduciary relationship as pleaded in the plaint.
AI TextQuick Glance (AI)Headnote
Court bars suit under Benami Act, sets aside trial court decision. Plaintiff's claim rejected.
The court held that the suit was barred by Section 4(1) of the Benami Transactions (Prohibition) Act, 1988. Consequently, the court set aside the trial court's decision, rejected the plaintiff's claim, and allowed the civil revision filed by the defendants. The court ordered the rejection of the plaintiff's plaint and directed the trial court to comply with the decision.
AI TextQuick Glance (AI)Headnote
Fiduciary holding of family property defeats the benami bar; limitation challenge fails, but possession relief is refused.
Contemporaneous payment records, a joint bank account, related correspondence, and a letter expressing intent to transfer the property established that the suit property was bought with the mother-in-law's funds and held for family benefit. On that basis, the daughter-in-law was treated as holding the property in a fiduciary capacity within Section 4(3)(b) of the Prohibition of Benami Transactions Act, so the benami bar did not apply. The limitation challenge was also rejected because the cause of action arose only when the rival branch challenged title and the later conveyance deed created a fresh dispute. Possession relief was refused, as settled occupation by both branches and unresolved testamentary claims could not be adjudicated on the record.
AI TextQuick Glance (AI)Headnote
Court affirms provisional attachment under Benami Property Transaction Act, stresses factual analysis. Partners' awareness crucial.
The court upheld the order of provisional attachment and proceedings under the Benami Property Transaction Act, emphasizing the importance of factual considerations in determining the benami nature of a property. The court found no grounds to interfere with the dismissal of the writ petition, highlighting the significance of partners' awareness and involvement in transactions when assessing the benami status of a property. The judgment underscores the complexity of establishing benami property and the need for a thorough examination of the circumstances surrounding transactions to make such determinations.

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