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 ✕
🔎 Filters / Advanced Search ❯
TEXT

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 ?
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
Favour Of
---- 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
---- Referred In ---- ❯
  • ---- Referred In ----
  • 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 ?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include ?
Searches for this word in Main (Whole) Text
Exclude ?
This word will not be present in Main (Whole) Text
From Date ?
Date of order
To Date

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


Statute ?
This filter alone wont work. 1st select a law > statute > section from below filter
---- All Statutes---- ❯
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Section ?
Select a statute to see the list of sections here
---- 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
    Arbitration reference fails where effective adjudication requires non-signatories and third-party reliefs beyond the arbitration agreement.
    Bail standards require no detailed evidence review; completed custodial interrogation and documentary material supported release with safeguards.
    Appeal against acquittal requires perversity, and circumstantial evidence must form a complete chain excluding innocence.
    Delay, suppression and unenforceable file notings cannot revive a stale writ claim or create rights to land allotment.
    Mandatory NDPS seizure procedure and doubtful recovery evidence led to failure of proof and acquittal.
    Public recruitment cannot add a post-process viva voce cut-off; such deviation defeats legitimate expectation and is arbitrary.
    Tenure extensions for top investigative posts upheld in principle, but a binding mandamus barred the specific extension orders.
    Anticipatory bail and forged land documents: serious allegations can justify custodial interrogation despite pending civil suits.
    Maintainability of a later special leave petition after review proceedings raises a substantial question for larger Bench consideration.
    Natural justice requires disclosure of expert committee reports before reliance by the Tribunal; undisclosed material cannot support adjudication.
    Limited scope of review prevents re-arguing merits; only patent error or new matter can justify reconsideration.
    Back wages after reinstatement depend on proving non-gainful employment and the surrounding evidence on record.
    Cross-objections require full appellate adjudication; failure to address enhancement grounds vitiates the first appellate judgment and requires remand...
    Anticipatory bail conditions cannot be used for debt recovery; deposit-linked terms must stay within Section 438 limits.
    Quashing of criminal proceedings requires absence of a prima facie case; disputed defence material cannot stop trial.
    SC Halts Misuse of Criminal Cases Against Banks, Orders Fast-Track Resolution in Debt Recovery Disputes.
    Voluntary implementation of an award bars later challenge to reinstatement, back wages and long-settled regularisation.
    Sanction, pardon procedure, and weak approver evidence led to acquittal in a corruption and forgery prosecution.
    Agreement to sell and GPA do not transfer title, but part performance can protect possessory rights in immovable property.
    Arbitrator ineligibility under Section 12(5): government contracts and serving-officer appointments cannot override the statutory bar.
❮
❯
❯❯
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
Arbitration reference fails where effective adjudication requires non-signatories and third-party reliefs beyond the arbitration agreement.
A dispute cannot be compulsorily referred under Section 8 of the Arbitration and Conciliation Act, 1996 where effective adjudication requires parties who are not bound by the arbitration agreement. The arbitration clause in the memorandum of understanding was only between the appellant and the first respondent, while one suit also impleaded a non-signatory company and the other sought reliefs against a bank that was not a party to the agreement. Because the claims extended to third parties beyond the arbitration pact, reference to arbitration was legally unsustainable and the Supreme Court held the referral erroneous.
AI TextQuick Glance (AI)Headnote
Bail standards require no detailed evidence review; completed custodial interrogation and documentary material supported release with safeguards.
At the bail stage, courts must avoid detailed evaluation of evidence and focus on prima facie case, risk of tampering, likelihood of absconding, and the gravity of the offence. The rejection order was internally inconsistent because it disclaimed the need for prima facie assessment yet proceeded to record such findings. Bail was granted because custodial interrogation had been completed, the material was largely documentary and already with the investigating agency, and the charge-sheet had been filed; concerns about witness influence could be addressed by suitable conditions.
AI TextQuick Glance (AI)Headnote
Appeal against acquittal requires perversity, and circumstantial evidence must form a complete chain excluding innocence.
Interference with an acquittal is unwarranted where the trial court's view is a plausible one based on proper appreciation of evidence and no relevant material was ignored or misread; on that basis, leave to appeal was not justified. The prosecution case also failed because the two eyewitnesses accompanying the deceased could not identify the accused, the alleged eyewitness was treated as unreliable due to delayed disclosure and the manner of his affidavit evidence, and the medical and ballistic material did not complete a chain pointing only to the accused. Accordingly, the evidence did not establish guilt beyond reasonable doubt and the acquittal remained undisturbed.
AI TextQuick Glance (AI)Headnote
Delay, suppression and unenforceable file notings cannot revive a stale writ claim or create rights to land allotment.
Inordinate delay and laches barred challenge to the final publication of the record of rights, because stale claims against a long-finalised revenue record cannot be revived in writ jurisdiction after unexplained inaction. The writ petition was also barred where an earlier civil suit for the same relief had been withdrawn without liberty to file afresh, and suppression of that litigation attracted constructive res judicata and disentitled discretionary relief. Internal governmental notings, without any communicated and formal order, did not create an enforceable right to land allotment. The appellate order was therefore unsustainable and the High Court's interference was set aside.
AI TextQuick Glance (AI)Headnote
Mandatory NDPS seizure procedure and doubtful recovery evidence led to failure of proof and acquittal.
Strict compliance with Section 52A of the NDPS Act was treated as mandatory for evidentiary use of seized narcotic substance, and non-compliance deprived the prosecution of the statutory primary-evidence benefit. The seizure and recovery were also found doubtful because the contraband was not satisfactorily produced, no certified inventory was obtained, independent seizure witnesses turned hostile, key witnesses were not examined, and the testimony contained material inconsistencies. Taken together, these defects meant the prosecution failed to establish possession and recovery with the certainty required in NDPS cases, and an adverse inference under Section 114(g) of the Evidence Act was warranted. The conviction could not be sustained and acquittal followed.
AI TextQuick Glance (AI)Headnote
Public recruitment cannot add a post-process viva voce cut-off; such deviation defeats legitimate expectation and is arbitrary.
A public recruitment authority cannot add a new viva voce cut-off after the selection process has begun and the interview stage is complete when the governing rules and notification required merit to be assessed on aggregate written and viva voce marks without such a cut-off. That departure from the notified method frustrated the candidates' substantive legitimate expectation and was arbitrary under Article 14. Although the challenge to the selection method succeeded, no direction was issued to induct the petitioners into the Higher Judicial Service because several years had passed and disturbing appointments already made would have been contrary to public interest.
AI TextQuick Glance (AI)Headnote
Tenure extensions for top investigative posts upheld in principle, but a binding mandamus barred the specific extension orders.
Amendments permitting one-year extensions, subject to a five-year ceiling, for the Directors of Enforcement and CBI were upheld because they did not exceed legislative competence or violate constitutional limits, and the appointment and extension framework remained safeguarded by high-level committee recommendation, public interest, recorded reasons, and the existing minimum tenure. The specific extension orders for the Director of Enforcement were invalidated because an earlier binding mandamus had prohibited further extension between the parties, and a later statutory change could not retrospectively displace that inter partes direction. A limited transition period in office was nonetheless allowed.
AI TextQuick Glance (AI)Headnote
Anticipatory bail and forged land documents: serious allegations can justify custodial interrogation despite pending civil suits.
Anticipatory bail remains a discretionary protection, but it must be assessed against the gravity of the accusation, the accused's role, and the need for custodial interrogation. Where allegations indicate forged power of attorney and sale deed documents, suspicious delay in obtaining certified copies, absence of the original document, and a coordinated attempt to dispossess elderly owners of land, a deeper criminal investigation is justified. Pending civil proceedings do not bar criminal scrutiny of forgery and fraud, and civil remedies do not reduce the need for an effective investigation. On those facts, the grant of anticipatory bail was unsustainable.
AI TextQuick Glance (AI)Headnote
Maintainability of a later special leave petition after review proceedings raises a substantial question for larger Bench consideration.
The Supreme Court considered whether a special leave petition against an order passed in review is maintainable, and whether a later special leave petition can be entertained after withdrawal of an earlier petition without express liberty. The Court examined the bar under Order XLVII Rule 7 CPC against appeal from an order rejecting review, as well as authorities on withdrawal of a special leave petition and the absence of merger in a non-speaking dismissal. Finding that the issue involved an important question of law with wider consequences and competing lines of authority, the Bench did not finally decide the point and directed that it be placed before the Chief Justice of India for constitution of a larger Bench.
AI TextQuick Glance (AI)Headnote
Natural justice requires disclosure of expert committee reports before reliance by the Tribunal; undisclosed material cannot support adjudication.
The National Green Tribunal, as an adjudicatory body bound by natural justice, cannot rely on an expert committee report without first disclosing it to affected parties and giving them a fair opportunity to object and be heard. Expert reports are only aids to decision-making and do not displace the Tribunal's duty to decide the dispute itself. Here, the recommendations were uploaded only a few days before the impugned order and no effective opportunity to respond was given, so the order was unsustainable for breach of audi alteram partem and was set aside with remand for fresh consideration.
AI TextQuick Glance (AI)Headnote
Limited scope of review prevents re-arguing merits; only patent error or new matter can justify reconsideration.
Review jurisdiction under Article 137, Section 114, Order XLVII Rule 1 and the Supreme Court Rules is confined to a patent error, discovery of new matter, or analogous sufficient cause. A review court cannot sit in appeal over its own judgment, reargue issues already considered, or entertain a claim that depends on extended reasoning to show error. The grounds raised were treated as having been examined in the earlier judgment, and the petitions were found to be an attempt to obtain a different view on the merits. No case for review was made out and the petitions were not maintainable on the asserted grounds.
AI TextQuick Glance (AI)Headnote
Back wages after reinstatement depend on proving non-gainful employment and the surrounding evidence on record.
In claims for back wages after reinstatement, the employee bears the initial burden of showing that he was not gainfully employed after termination, because that fact lies within his special knowledge under the principle reflected in Section 106 of the Evidence Act. That burden may be discharged through pleadings, an affidavit, or other material, depending on the facts. Where the record shows an initial assertion of unemployment but later affidavits withdraw or omit that claim, full back wages for the entire period may not be justified. The extent of relief turns on the pleadings, evidence, and surrounding circumstances.
AI TextQuick Glance (AI)Headnote
Cross-objections require full appellate adjudication; failure to address enhancement grounds vitiates the first appellate judgment and requires remand.
Cross-objections under Order 41 Rule 22 possess the characteristics of a regular appeal and require full adjudication. A first appellate court must consider every issue pressed before it and record reasoned findings. Where a High Court decides a first appeal without discussing or determining cross-objections seeking enhanced compensation, despite addressing other appeal issues, its appellate judgment is vitiated. The matter must be remitted for fresh determination of the grounds raised in the cross-objections.
AI TextQuick Glance (AI)Headnote
Anticipatory bail conditions cannot be used for debt recovery; deposit-linked terms must stay within Section 438 limits.
A condition requiring deposit of money as a prerequisite for anticipatory bail is unsustainable where it is not reasonably connected to securing investigation or trial and instead operates as a means of recovering alleged dues. Conditions under Section 438 of the Code of Criminal Procedure must be relevant, fair, and not harsh, onerous, or excessive; they cannot convert criminal process into civil recovery. Because the impugned deposit condition was tied to an undertaking rather than the statutory criteria, and the dispute was predominantly civil, the bail application required fresh consideration on its own merits.
AI TextQuick Glance (AI)Headnote
Quashing of criminal proceedings requires absence of a prima facie case; disputed defence material cannot stop trial.
Criminal proceedings may be quashed at the charge stage only in rare cases where the uncontroverted record does not disclose the basic ingredients of an offence or the prosecution is an abuse of process. The Supreme Court held that the FIR, charge-sheet, complainant statement and proposed witnesses disclosed a prima facie case, and that the allegations were not patently absurd or inherently improbable. Materials said to favour the petitioner were treated as matters for defence at trial, not grounds for quashing. The Court also found that alleged presence during counting of cash and concert with the principal accused was sufficient to sustain a prima facie inference of conspiracy and limited involvement, so the trial was allowed to proceed.
AI TextQuick Glance (AI)Headnote
SC Halts Misuse of Criminal Cases Against Banks, Orders Fast-Track Resolution in Debt Recovery Disputes.
The SC addressed the misuse of criminal proceedings against financial institutions to obstruct debt recovery. It stayed proceedings in multiple FIRs and allowed petitioners to challenge FIRs and an ECIR in the respective HCs within two weeks, with expedited decisions mandated within six months. The DGPs were instructed to review the petitioners' claims and act within a month. Interim orders staying certain FIRs remain until final resolution. No coercive actions are permitted against the financial institution pending HC decisions, with all legal arguments preserved for HC consideration. All related petitions and applications were disposed of.
AI TextQuick Glance (AI)Headnote
Voluntary implementation of an award bars later challenge to reinstatement, back wages and long-settled regularisation.
A party that voluntarily implements an award and allows the other side to alter its position over a long period cannot later resile and reopen settled relief. The SC held that the management, having reinstated the workmen, absorbed them in regular service and allowed them to continue for years, could not challenge reinstatement and back wages after such compliance. The Court also sustained regularisation because the long-settled service position and the management's own implementation could not be disturbed on a narrow objection that the reference did not expressly seek that relief. The workmen's appeal succeeded and the earlier award and Single Judge's order were restored.
AI TextQuick Glance (AI)Headnote
Sanction, pardon procedure, and weak approver evidence led to acquittal in a corruption and forgery prosecution.
Protection of previous sanction applied because the alleged act bore a reasonable nexus with official duty and the retired appellant had not been sanctioned for prosecution. The challenge to the pardon procedure failed because, where the Special Court took cognizance directly, the committal-based requirements under the Code did not apply in the same manner and the accused had an opportunity to test the approver's evidence. The convictions were also found unsustainable because the approver's testimony was unreliable and insufficiently corroborated, and the record did not prove conspiracy, cheating, forgery, corruption, or false evidence beyond reasonable doubt. The convictions and sentences were set aside.
AI TextQuick Glance (AI)Headnote
Agreement to sell and GPA do not transfer title, but part performance can protect possessory rights in immovable property.
An agreement to sell does not, by itself, transfer ownership in immovable property, and title passes only through a registered conveyance under the Transfer of Property Act and the Registration Act. A general power of attorney and a will, standing alone, also do not create present title. Where consideration has been paid and possession delivered in part performance, the purchaser may acquire possessory rights protected under section 53A of the Transfer of Property Act, 1882. On the facts described, the plaintiff's possessory title was treated as sufficient to support eviction and mesne profits after termination of the defendant's licence.
AI TextQuick Glance (AI)Headnote
Arbitrator ineligibility under Section 12(5): government contracts and serving-officer appointments cannot override the statutory bar.
A contract executed in the name of the President of India is not exempt from Section 12(5) of the Arbitration and Conciliation Act, 1996, because Article 299 governs formal validity and does not create immunity from statutory norms. Clause 28 of the tender, which allowed a serving officer to appoint another serving officer as sole arbitrator, was incompatible with Section 12(5) read with Paragraph 1 of the Seventh Schedule, since an employee of a party is ineligible absent a post-dispute written waiver. The appointment mechanism therefore could not be sustained, and an independent former judge was appointed as sole arbitrator subject to the required disclosures.

Case Laws

Back

All Case Laws

Showing Results for :
Reset Filters
No Records Found

Case Laws

Back

All Case Laws

Topics

Acts Income Tax