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: ?
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
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: ?
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 :

        2005 (2) TMI 817 - SC - Indian Laws

        📋
        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

        Supreme Court Upholds Denial of Anticipatory Bail: Clarifies Distinction between Sections 438 and 439 The Supreme Court upheld the High Court's decision to deny anticipatory bail under Section 438, directing the appellant to surrender and seek bail under ...
                      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.

                            Supreme Court Upholds Denial of Anticipatory Bail: Clarifies Distinction between Sections 438 and 439

                            The Supreme Court upheld the High Court's decision to deny anticipatory bail under Section 438, directing the appellant to surrender and seek bail under Section 439 if arrested. The Court clarified that interim orders restraining arrest are not allowed under Section 438 as they hinder the investigation process. It distinguished between Sections 438 and 439, highlighting anticipatory bail's exceptional nature and limited duration. The Court emphasized that anticipatory bail is not a blanket protection and must be based on reasonable grounds. The appeal was concluded with instructions for prompt consideration of the bail application upon surrender.




                            Issues Involved:
                            1. Refusal to extend protection under Section 438 of the Code of Criminal Procedure, 1973.
                            2. Legality of interim orders restraining arrest while an application under Section 438 is pending.
                            3. The distinction between Sections 438 and 439 of the Code.
                            4. Conditions and limitations for granting anticipatory bail.

                            Detailed Analysis:

                            Issue 1: Refusal to Extend Protection under Section 438 of the Code of Criminal Procedure, 1973
                            The appellant challenged the Calcutta High Court's refusal to grant anticipatory bail under Section 438 of the Code. The complaint, lodged by Dayaram Das, alleged various offences under Sections 406, 467, 468, 471, and 420 of the IPC. The CJM directed an investigation based on the complaint. The appellant argued that the complaint was part of a conspiracy and that multiple cases were pending between the parties. Despite two co-accused being granted protection, the appellant's application was rejected, prompting the appeal. The appellant contended that the rejection was without proper appreciation of the factual background and sought permission to surrender and apply for bail without arrest until the application was decided.

                            Issue 2: Legality of Interim Orders Restraining Arrest
                            The Court examined whether it could pass an interim order not to arrest the appellant while an application under Section 438 was pending. It was concluded that such an interim order would interfere with the investigation process, which is beyond the scope of Section 438. The Court emphasized that arrest is part of the investigation process, intended to secure various objectives like questioning the accused, discovering material facts, and maintaining law and order. Restraining arrest would impede these objectives.

                            Issue 3: Distinction between Sections 438 and 439 of the Code
                            The Court clarified the differences between Sections 438 and 439. Section 438 deals with anticipatory bail, which is granted in anticipation of arrest, whereas Section 439 pertains to bail for persons already in custody. The Court highlighted that anticipatory bail is an extraordinary remedy, intended to prevent false implication and misuse of liberty, and is granted only in exceptional cases. The Court also noted that anticipatory bail orders should be of limited duration, requiring the accused to seek regular bail from the trial court once the investigation progresses.

                            Issue 4: Conditions and Limitations for Granting Anticipatory Bail
                            The Court reiterated that anticipatory bail is not a shield against all accusations and should not be granted based on vague apprehensions. The applicant must show reasonable grounds for believing that they may be arrested for a non-bailable offence. The Court emphasized that anticipatory bail should not be a blanket order covering any and all unlawful activities. The legal provisions require the applicant to demonstrate tangible grounds for their apprehension of arrest. The Court also noted that anticipatory bail should be granted for a limited duration, allowing the accused to apply for regular bail once the investigation provides more evidence.

                            Conclusion:
                            The Supreme Court upheld the High Court's rejection of anticipatory bail under Section 438, emphasizing that the appellant must surrender and apply for bail under Section 439 if arrested. The Court clarified that interim orders restraining arrest are not permissible under Section 438, as they would interfere with the investigation process. The Court also delineated the distinct purposes and conditions of Sections 438 and 439, affirming that anticipatory bail is an extraordinary remedy granted only under exceptional circumstances. The appeal was disposed of with directions for expedited consideration of the appellant's bail application upon surrender.
                            Full Summary is available for active users!
                            Note: It is a system-generated summary and is for quick reference only.

                            Topics

                            ActsIncome Tax
                            No Records Found