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>Supreme Court dismisses suit, finds plaintiff's claims baseless, highlights lower court errors.</h1> <h3>GANGA BISHAN Versus JAI NARAIN</h3> The Supreme Court allowed the appeal, set aside the judgments and decrees of the High Court and the Trial Court, and dismissed the suit, with each party ... - Issues Involved:1. Entrustment of gold to the defendants.2. Execution of the tehrir (amanati chithi).3. Plaintiff's acquisition of the gold.4. Conduct of the parties post-entrustment.5. Bar of limitation.Issue-wise Detailed Analysis:1. Entrustment of Gold to the Defendants:The plaintiff alleged that on 25.12.1957, the defendants received from him gold weighing 250 tolas as a trust deposit (amanat) and agreed to carry it to Bombay at their own risk, delivering it against a payment of Rs. 300/- as remuneration. The defendants denied receiving any gold or undertaking such work. The Trial Court and the High Court recorded concurrent findings on the entrustment of gold to the defendants. However, the Supreme Court found serious infirmities in these findings and scrutinized the evidence.2. Execution of the Tehrir (Amanati Chithi):The plaintiff produced a tehrir purportedly executed by the defendants, acknowledging the receipt of the gold. The defendants denied executing this document. The plaintiff's witnesses, including the writer and attestors of the tehrir, testified to its authenticity. However, a handwriting expert (D.W. 8) opined that the document did not contain signatures comparable with the admitted signatures of the defendants. The Supreme Court found the tehrir to be unusual and not credible, given the circumstances and the defendants' denial.3. Plaintiff's Acquisition of the Gold:The plaintiff claimed he purchased the gold from Motilal Brij Bhusan & Co. of Bombay and another 100 tolas from Maganlal Manakmal of Bombay. He stated that he carried Rs. 40,000/- from Barmer to Bombay for the purchase, which was part of the earnings of his father, uncle, and himself. However, he did not maintain account books or remember the exact amount paid. The Supreme Court found the plaintiff's story implausible, especially since his father's house was mortgaged for a significant loan, contradicting the claim of having such a large sum at home.4. Conduct of the Parties Post-Entrustment:The plaintiff alleged that the defendants neither carried the gold to Bombay nor returned it. He did not report the matter to the police, claiming that the defendants assured him of returning the gold. The plaintiff issued a notice of demand nearly two and a half years later, which the defendants promptly denied. The Supreme Court found the plaintiff's delay in taking legal action and the lack of a criminal complaint against the defendants to be unexplained and suspicious.5. Bar of Limitation:The defendants pleaded that the suit was barred by time based on Articles 30 and 31 of the Indian Limitation Act, 1908. However, the Supreme Court did not find it necessary to address this issue, given their conclusion on the merits of the case.Conclusion:The Supreme Court found the plaintiff's story of entrustment of 250 tolas of gold to the defendants to be baseless and artificial. The evidence regarding the purchase of the gold and the execution of the tehrir was not credible. The Court concluded that neither the Trial Court nor the High Court had given due consideration to the material aspects of the case, leading to vitiated judgments. Consequently, the Supreme Court allowed the appeal, set aside the judgments and decrees of the High Court and the Trial Court, and dismissed the suit, with each party bearing their own costs.

        Topics

        ActsIncome Tax
        No Records Found