Just a moment...

Top
Help
🎉 Festive Offer: Flat 15% off on all plans! →⚡ Don’t Miss Out: Limited-Time Offer →
×

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 affirms denial of exemption from personal examination in criminal trial under Section 313.</h1> <h3>Keya Mukherjee Versus Magma Leasing Limited</h3> The Supreme Court upheld the lower courts' decisions to reject the appellant's request for exemption from personal examination under Section 313 Cr.P.C. ... Whether in summons procedure case the accused should be exempted from personal examination under Section 313 (1)(b) Cr. P.C.? Whether, with the revolutionary change in technology of communication and transmission and the marked improvement in facilities for legal aid in the country, is it necessary that in all cases the accused must answer by personally remaining present in court? Issues Involved:1. Rejection of the appellant's prayer for dispensing with her examination under Section 313 Cr.P.C.2. Applicability of Section 205 Cr.P.C. in conjunction with Section 313 Cr.P.C.3. Judicial discretion in summons procedure cases regarding personal examination under Section 313(1)(b) Cr.P.C.4. Interpretation of Section 313 Cr.P.C. in light of technological advancements and legal aid improvements.Detailed Analysis:1. Rejection of the Appellant's Prayer for Dispensing with Her Examination under Section 313 Cr.P.C.:The appellant's prayer for dispensing with her personal examination under Section 313 Cr.P.C. was rejected by the learned Magistrate. This rejection was upheld by the Additional Sessions Judge and subsequently by the Calcutta High Court. The appellant argued that in view of the Supreme Court's decision in *Chandu Lal Chandraker v. Puran Mal & Anr.* (AIR 1988 SC 2163), her prayer should have been accepted. The Court noted that the word 'may' in the proviso to Section 313(1)(b) Cr.P.C. indicates judicial discretion, allowing the Magistrate to decide based on the circumstances whether to exempt the accused from personal examination.2. Applicability of Section 205 Cr.P.C. in Conjunction with Section 313 Cr.P.C.:The appellant was permitted to be represented by a pleader under Section 205 Cr.P.C., but her petition under Section 313(1)(b) Cr.P.C. was rejected. The Court discussed that the stage at which the personal appearance of the accused was dispensed with under Section 205 Cr.P.C. is immaterial. The fact that the petition under Section 205 was allowed before the exemption under Section 313 Cr.P.C. does not justify rejecting the petition filed under the proviso to Section 313(1)(b) Cr.P.C.3. Judicial Discretion in Summons Procedure Cases Regarding Personal Examination under Section 313(1)(b) Cr.P.C.:The Court referred to several precedents, including *Bibhuti Bhusan Das Gupta & Anr. v. State of West Bengal* (AIR 1969 SC 381) and *Usha K. Pillai* (1993 (3) SCC 208), to highlight that the pleader cannot represent the accused for the purpose of Section 313 Cr.P.C. The Law Commission's 41st Report recommended that in summons cases where the personal attendance of the accused has been dispensed with, the court should have the power to dispense with his examination. This recommendation was followed by Parliament, resulting in the current wording of Section 313 Cr.P.C.4. Interpretation of Section 313 Cr.P.C. in Light of Technological Advancements and Legal Aid Improvements:The Court acknowledged the revolutionary changes in communication technology and improved legal aid facilities over the past 25 years. It suggested a pragmatic and humanistic approach, allowing the court to dispense with the accused's personal presence during examination in exceptional cases involving undue hardship or large expense. This approach was outlined in *Basav Raj R Patil v. State of Karnataka* (2000 (8) SCC 740), where the Court proposed that the accused could answer the questions through a written questionnaire, accompanied by an affidavit, if justified by genuine difficulties.Conclusion:The Supreme Court concluded that the High Court's impugned order does not suffer from any infirmity warranting interference. The appeal was dismissed, affirming the judicial discretion exercised by the lower courts in rejecting the appellant's prayer for exemption from personal examination under Section 313 Cr.P.C. The Court emphasized the importance of balancing the legislative intent with practical considerations, ensuring fairness and justice in the criminal trial process.

        Topics

        ActsIncome Tax
        No Records Found