Just a moment...

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 characters0/2000
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.
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
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
  • 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
Situ: ?
State Name or City name of the Court
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
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 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
By Case ID:

When case Id is present, search is done only for this

Sort By:
RelevanceDefaultDate
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    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 TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        <h1>Fair opportunity given to respondent; process not flawed. Denial of oral statement not fatal. Article 226 writ inappropriate.</h1> <h3>UNION OF INDIA Versus TR. VARMA</h3> The court found that the respondent was given a fair opportunity to cross-examine witnesses and present his case during the enquiry, ruling that the ... Whether the respondent was denied a reasonable opportunity to present his case? Whether he was prevented from cross examining the witnesses, who gave evidence in support of the charge? Held that:- No violation of the principles of natural justice. The witnesses have been,examined at great length, and have spoken to all relevant facts bearing on the question, and it is not suggested that there is any other matter, on which they could have spoken. We do not accept the version of the respondent that he was not allowed to put any questions to the witnesses. The enquiry before Mr. Byrne was not defective, that the respondent had full opportunity of placing his evidence before him, -and that he did avail himself of the same. Issues Involved:1. Denial of opportunity to cross-examine witnesses.2. Denial of opportunity to make an oral statement and examine defense witnesses.3. Appropriateness of using a writ petition under Article 226 for such disputes.Issue-wise Detailed Analysis:1. Denial of Opportunity to Cross-Examine Witnesses:The respondent claimed that he was not permitted to cross-examine witnesses who deposed against him during the enquiry. This allegation was contradicted by Mr. Byrne, the Enquiry Officer, who stated that the respondent was given the opportunity to cross-examine all witnesses, but he chose to question only one. The court examined the conflicting statements and found Mr. Byrne's account more credible, noting his high position and lack of motive to falsify evidence. The court also observed that the respondent did not lodge a written complaint about being denied cross-examination during the enquiry, which would have been expected if his claim were true. The court concluded that the respondent was not refused permission to cross-examine the witnesses, thus the enquiry was not defective on this ground.2. Denial of Opportunity to Make an Oral Statement and Examine Defense Witnesses:The respondent contended that he and his witnesses were not allowed to give their evidence by way of examination-in-chief, and that he was not permitted to put questions to his witnesses. The court noted that while the procedure followed by Mr. Byrne did not adhere strictly to the Evidence Act, such strict adherence is not required in tribunal enquiries, provided the rules of natural justice are observed. These rules include allowing a party to adduce relevant evidence, taking evidence in the presence of the party, and giving the opportunity to cross-examine. The court found that these principles were satisfied in the enquiry, as witnesses were examined at length and spoke to all relevant facts. Additionally, the respondent did not raise these complaints in his initial explanation, suggesting they were an afterthought. The court concluded that the enquiry was not defective and the respondent had full opportunity to present his case.3. Appropriateness of Using a Writ Petition Under Article 226:The court observed that a writ petition under Article 226 is not the appropriate proceeding for adjudicating disputes of this nature, where an alternative and equally efficacious remedy, such as a civil suit, is available. The court emphasized that such disputes often require taking evidence, which is not suitable for writ petitions. However, considering the time-barred nature of a potential civil suit, the court decided to address the merits of the case rather than dismissing the writ petition outright. The court reiterated that when an adequate legal remedy exists, it is generally sound discretion to refuse interference via a writ petition unless there are compelling reasons.Conclusion:The court held that the respondent was given a reasonable opportunity to cross-examine the witnesses and present his case, and that the enquiry conducted by Mr. Byrne was not defective. The court also highlighted the inappropriateness of using a writ petition under Article 226 for such disputes but decided to address the merits due to the specific circumstances. The appeal was allowed, the High Court's order was set aside, and the writ application was dismissed.

        Topics

        ActsIncome Tax
        No Records Found