Just a moment...

Top
Help
Upgrade to AI Search

We've upgraded AI Search on TaxTMI with two powerful modes:

1. Basic
Quick overview summary answering your query with referencesCategory-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
Detailed report covering:
     -   Overview Summary
     -   Governing Provisions [Acts, Notifications, Circulars]
     -   Relevant Case Laws
     -   Tariff / Classification / HSN
     -   Expert views from TaxTMI
     -   Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Explore AI Search

Powered by Weblekha - Building Scalable Websites

×

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.
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: New?
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

Select multiple courts at once.

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: New?
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

Accuracy Level ~ 90%



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.
RelevanceDefaultDate
TMI Citation
    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

        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Supreme Court reinstates murder conviction, emphasizing credibility of eyewitness testimonies</h1> The Supreme Court overturned the High Court's acquittal of the accused in a murder case. Despite the High Court disbelieving eyewitness testimonies, the ... Ruling on appellate interference under Article 136 - Rejection of acquittal as perverse or manifestly illegal - Credibility and evidentiary value of First Information Report - Evaluation of eyewitness testimony and the last-seen-together principle - Assessment of child witness evidence - Post-offence conduct and proceedings under sections 82/83 Cr.P.C. as corroboration - Duty of trial and appellate courts to cull truth from inconsistent evidenceRuling on appellate interference under Article 136 - Rejection of acquittal as perverse or manifestly illegal - Whether this Court should interfere with the High Court's acquittal under Article 136 - HELD THAT: - The Court reaffirmed the limited scope of interference under Article 136: it will not re-weigh evidence where concurrent findings are reasonably possible, but will interfere if an acquittal is perverse, manifestly illegal or such that no reasonable person could have reached it. Applying that principle, the Court examined whether the High Court's reasons for disbelieving the prosecution witnesses and setting aside the conviction were tenable. It held that the High Court's inferences were unsustainable in several material respects and thus the acquittal was open to interference as being unreasonable when all proper indicators of truth were considered.The Court allowed interference under Article 136 and set aside the High Court's acquittal.Credibility and evidentiary value of First Information Report - Duty of trial and appellate courts to cull truth from inconsistent evidence - Whether the FIR and the report lodged at the police station are reliable and support the prosecution case - HELD THAT: - The Court treated the FIR (report lodged at 9.15 p.m.) as a positive and contemporaneous document containing motive, particulars, and names of eye-witnesses. It rejected the accused's contention that the report could not have been prepared so soon after the occurrence, noting absence of cross-examination on that point and corroborative material (Panchayatnama signed by DW1 and police records). The Court emphasised that appellate courts must sift truth from inconsistencies and not discard a main truthful core merely because some embellishments or minor discrepancies exist; the FIR and concomitant records were held to have substantial probative value.The FIR and associated contemporaneous records were accepted as reliable support for the prosecution case.Evaluation of eyewitness testimony and the last-seen-together principle - Assessment of child witness evidence - Whether the ocular testimony of Prahlad Kumar (PW 1), Chhotey Lal (PW 2) and Raju (PW 3) was rightly disbelieved by the High Court - HELD THAT: - On PW 1 the Court held that his presence as organiser at the public function, his account of seeing the deceased last with the accused (last-seen-together) and medical evidence on the victim's ability to move after the assault made his testimony credible; the High Court's criticisms (non-mention to visiting officials, failure to seek their help, not naming the informer) were found to be unreasonable given the chaotic circumstances. On PW 2 the Court accepted his account of attending the mela and corroboration with PW 1 and FIR rebutted the High Court's characterization of him as a chance witness. On PW 3 (a child witness) the Court upheld his credibility despite his omission from the FIR, noting prompt recording of his statement by the investigating officer, thorough cross-examination, and the unreliability of the father's contrary evidence; the Court recognised that presence of minor inconsistencies or omissions does not destroy the core truth of credible ocular testimony.The High Court erred in disbelieving these eyewitnesses; their testimony was held to be credible and supportive of conviction.Post-offence conduct and proceedings under sections 82/83 Cr.P.C. as corroboration - Whether the accused's absence from town, steps taken by police (proclamation, attachment) and subsequent appearance corroborate guilt - HELD THAT: - The Court noted that the accused was not traceable in the town immediately after the occurrence, prompting initiation of proceedings under sections 82/83 Cr.P.C., issuance of warrant, proclamation and attachment of property; he later surrendered at a different police station. The Court treated this conduct and the prompt investigation as relevant circumstances corroborating the prosecution version and inconsistent with the plea of alibi or innocence.Post-offence conduct and the formal steps taken under sections 82/83 Cr.P.C. were permissible corroborative material supporting the conviction.Final Conclusion: Appeals allowed; the Supreme Court set aside the High Court's order of acquittal and restored the trial court's conviction and sentence, directing that the respondent shall undergo the remaining part of his sentence. Issues Involved:1. Validity of the High Court's acquittal of the accused.2. Credibility of eyewitness testimonies.3. Evaluation of the prosecution's evidence.4. The legal principles guiding appeals under Article 136 of the Constitution.Detailed Analysis:1. Validity of the High Court's Acquittal of the Accused:The Supreme Court examined the order of acquittal recorded by the Allahabad High Court, which had overturned the trial court's conviction of the accused for the murder of KK. The High Court's reasoning was scrutinized, particularly its assessment of the strained relations between the accused's family and KK, and its doubts about the credibility of the prosecution's eyewitnesses.2. Credibility of Eyewitness Testimonies:The High Court disbelieved the eyewitnesses on various grounds. Prahlad Kumar (PW 1) was disbelieved because he did not disclose the name of the assailant to the Sub-Divisional Magistrate and Tehsildar immediately after the incident. Chhotey Lal (PW 2) was considered a chance witness, and his presence at the crime scene was doubted based on the timing of his departure from the market. Raju (PW 3) was rejected as a child witness, with the High Court questioning the reasonableness of his presence at the spot and his omission from the FIR.The Supreme Court, however, found these reasons unconvincing. It emphasized that the report to the police was lodged promptly at 9.15 p.m., containing all particulars of the crime, including the names of eyewitnesses and the manner in which it was committed. The Court noted that the High Court overlooked the natural human tendencies and circumstances surrounding the event.3. Evaluation of the Prosecution's Evidence:The Supreme Court highlighted the promptness and thoroughness of the investigation, including the collection of blood-stained evidence and the immediate recording of eyewitness statements. The Court found the testimonies of PW 1, PW 2, and PW 3 credible and consistent with the physical evidence and medical reports. The Court also noted the post-crime conduct of the accused, including his disappearance and the subsequent legal proceedings for his arrest.The Supreme Court criticized the High Court for discarding the prosecution's case based on minor inconsistencies and for not appreciating the overall truth of the evidence presented. The Court reiterated that it is the duty of the judiciary to sift through the evidence and separate the truth from falsehood, rather than dismissing the case for minor discrepancies.4. Legal Principles Guiding Appeals Under Article 136:The Supreme Court reiterated the limited scope of its powers under Article 136 of the Constitution, emphasizing that it does not reweigh evidence or disturb concurrent findings of fact unless the acquittal is perverse, manifestly illegal, or grossly unjust. The Court cited previous judgments to support its stance, noting that it intervenes only when no reasonable person would have arrived at the conclusion reached by the lower court.In this case, the Supreme Court found the High Court's acquittal to be unreasonable and unsupported by the evidence, thus warranting intervention.Conclusion:The Supreme Court allowed the appeals, set aside the judgment of the High Court, and restored the conviction and sentence awarded by the trial court. The accused was ordered to undergo the remaining part of his sentence, emphasizing the importance of a thorough and fair evaluation of evidence in criminal trials. Appeals allowed.

        Topics

        ActsIncome Tax
        No Records Found