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 acquits appellants, emphasizing need for corroborative evidence and presumption of innocence.</h1> The Supreme Court allowed the appeals, setting aside the convictions and death sentences of the appellants. It reaffirmed that the confession of a ... Confession of a co-accused - Section 30 of the Indian Evidence Act - confession is not substantive evidence against co-accused - confession may be used to lend assurance to other evidence - corroboration of accomplice evidence - presumption of innocence and benefit of doubtSection 30 of the Indian Evidence Act - confession of a co-accused - confession is not substantive evidence against co-accused - confession may be used to lend assurance to other evidence - Whether a confession made by a co-accused can be treated as substantive evidence against another accused and the correct legal approach under s. 30 of the Evidence Act. - HELD THAT: - Section 30 permits a court to take into consideration a confession by one accused implicating others, but such a confession does not fall within the technical definition of 'evidence' under s. 3 and is of a weaker character. Judicial authority and principle require that a court must not begin with a co-accused's confession when assessing guilt of another accused. The correct approach is to first examine the other evidence against the accused; only if that other evidence is satisfactory and tends to support conviction may the court then turn to the co-accused's confession to seek assurance that the conclusion is correct. The confession of a co-accused thus cannot be treated as substantive evidence in itself but may be used to confirm or strengthen a conclusion already reasonably drawn from independent evidence. Observations in Ram Prakash that were read as equating confessions with accomplice evidence are not to be taken as altering this settled principle.A co-accused's confession is not substantive evidence against another accused; it may only be used to provide assurance to an independent, satisfactory body of other evidence.Confession may be used to lend assurance to other evidence - corroboration of accomplice evidence - presumption of innocence and benefit of doubt - Whether the non-confessional evidence in the case (discoveries of blood-stains and related material) was sufficient, independently, to sustain conviction of the appellants so that the co-accused's confession could furnish the required assurance. - HELD THAT: - Applying the correct s. 30 approach, the Court examined the independent evidence relied upon by the prosecution - primarily discovery of blood-stained clothing, traces of human blood on a shirt and nails, and blood-stains in the vicinity. The Court found this evidence wholly insufficient, both in quality and probative force, to establish the appellants' guilt on its own. Where the independent evidence is unsatisfactory, reliance upon a co-accused's confession cannot replace proof; grave suspicion arising from a detailed confession does not supplant the requirement of proof beyond reasonable doubt. The presumption of innocence thus entitles the accused to benefit of doubt when the non-confessional evidence fails to sustain the charge.The independent evidence was insufficient to prove the charge; therefore the confessions of co-accused could not be used to sustain conviction and the appellants were entitled to acquittal.Final Conclusion: The Court held that a co-accused's confession under s. 30 may only be used to assure a conclusion already supported by independent evidence; because the non-confessional evidence was inadequate to prove guilt, the convictions and sentences of the two appellants were set aside and they were acquitted. Issues Involved:1. Conviction under Section 396 IPC.2. Admissibility and use of co-accused's confession as evidence.3. Corroborative evidence to support the confession.4. Enhancement of sentence from life imprisonment to death penalty.Issue-wise Detailed Analysis:1. Conviction under Section 396 IPC:The appellants were charged with committing dacoity and murder under Section 396 of the Indian Penal Code. The Sessions Judge convicted all six accused, sentencing them to life imprisonment. The Patna High Court upheld the conviction for five of the accused, acquitting one (Joginder Singh) due to lack of evidence. The High Court also enhanced the sentence of the two appellants from life imprisonment to death, based on their significant involvement in the crime as indicated by confessions from co-accused and corroborative evidence.2. Admissibility and Use of Co-Accused's Confession as Evidence:The primary legal issue was whether the High Court erred in treating the confession of co-accused Ram Surat Choudhury as substantive evidence against the appellants. The Supreme Court noted that Section 30 of the Indian Evidence Act allows a confession made by one accused to be taken into consideration against a co-accused. However, it emphasized that such a confession is not substantive evidence under Section 3 of the Act. The Court reiterated that a confession can only lend assurance to other evidence and cannot be the sole basis for conviction.3. Corroborative Evidence to Support the Confession:The prosecution relied on the confessions of three accused and the discovery of bloodstained clothes and other circumstantial evidence. The High Court believed that the bloodstains found on the clothes of the appellants and at the crime scene corroborated the confessions, thus justifying the conviction. The Supreme Court, however, found this evidence insufficient to independently establish the prosecution's case. It emphasized that the confessions should only be used to corroborate other substantial evidence, not as primary proof.4. Enhancement of Sentence from Life Imprisonment to Death Penalty:The High Court enhanced the sentence of the two appellants from life imprisonment to death, based on the significant role they allegedly played in the crime as per the confessions. The Supreme Court scrutinized this decision, pointing out that the High Court's reliance on the confessions as primary evidence was flawed. The Court underscored that the true legal approach requires other evidence to be satisfactory before using a confession for corroboration. Given the lack of substantial evidence, the enhancement of the sentence was deemed unjustified.Conclusion:The Supreme Court allowed the appeals, setting aside the convictions and death sentences of the appellants. It reaffirmed that the confession of a co-accused cannot be treated as substantive evidence and must only be used to corroborate other reliable evidence. The lack of sufficient corroborative evidence led to the acquittal of the appellants, emphasizing the principle that suspicion, however grave, cannot replace proof in criminal jurisprudence. The appellants were ordered to be acquitted, upholding the presumption of innocence.Appeals allowed.

        Topics

        ActsIncome Tax
        No Records Found