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
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 Upholds Timely Reference Application under Land Acquisition Act</h1> The Supreme Court dismissed the appeal, upholding the timeliness of the reference application under s. 18 of the Land Acquisition Act. The Court ... Reference under section 18 of the Land Acquisition Act - proviso to section 18-limitation (six weeks and six months) - knowledge of the award (actual or constructive) - competence of the civil court to enquire into limitationProviso to section 18-limitation (six weeks and six months) - knowledge of the award (actual or constructive) - reference under section 18 of the Land Acquisition Act - Validity in time of the application for a reference under the proviso to section 18 - HELD THAT: - The Court applied the ratio of Raja Harish Chandra's Case that the six months period in the second limb of clause (b) of the proviso to s.18 runs from the date when the award is communicated to, or known by, the affected party either actually or constructively. Knowledge must relate to the essential contents of the award; mere awareness that an award exists is not enough. Where the award was not communicated under s.12(2) and the parties were not present when the award was made, the court must determine the date of actual or constructive knowledge of the award. On the evidence (unchallenged before the Collector and not rejected by the Subordinate Judge) the respondents came to know of the award on July 22, 1955 when compensation was paid. The application for reference made on September 30, 1955 therefore fell within six months from the date of knowledge and was not barred by the proviso to s.18.Application for a reference was within time; the reference was not barred by limitation.Competence of the civil court to enquire into limitation - reference under section 18 of the Land Acquisition Act - Whether the civil court may go into the question of limitation on a reference under s.18 - HELD THAT: - The Court noted a conflict of judicial opinion: one line holds the civil court may satisfy itself about the validity of the reference (including limitation), while another confines the court to the specified objections raised in the application for reference. The matter involves a significant judicial controversy but, since the appeal was decided on the ground that the application was within time, the Court declined to decide the point and left the conflict to be resolved in a future appropriate case.Question left open for future decision; not adjudicated in this case.Final Conclusion: The appeal is dismissed; the application for reference under s.18 was held to be within time (date of knowledge fixed as July 22, 1955) and the civil court's competence to enquire into limitation was left undecided for determination in a future case. Issues:- Competency of civil court to reject a reference on the ground of limitation under s. 18 of the Land Acquisition Act.- Determination of the timeliness of the application for a reference under the proviso to s. 18 of the Act.- Conflict of judicial opinion on whether the civil court can decide the competency of a reference based on limitation.Analysis:The judgment pertains to an appeal by special leave from a decision of the Punjab High Court concerning an application in revision related to a reference made by the Collector of Gurgaon under s. 18 of the Land Acquisition Act. The primary issue addressed was whether a civil court could reject a reference on the ground of incompetency due to the application being filed beyond the prescribed time limit. The High Court relied on a previous Division Bench decision, leading to conflicting judicial opinions on the matter. The Supreme Court highlighted the conflict and the need for resolution in a more appropriate case in the future.The case involved two ladies who were evacuees and owners of land acquired by the State for a Firing and Bombing Range without proper notice. The respondents filed an application for a reference under s. 18 of the Act, claiming ignorance of the award until July 1955 when compensation was received. The Senior Subordinate judge held the application barred by time, questioning the date of knowledge and the civil court's authority to decide on limitation issues. The High Court set aside the judge's order, directing a review on merits, prompting the appeal to the Supreme Court.The Supreme Court analyzed the proviso to s. 18 of the Act, determining the timeliness of the application based on the date of knowledge of the award. Referring to the decision in Raja Harish Chandra's case, the Court emphasized the importance of actual or constructive knowledge of the award's contents for calculating the limitation period. The Court concluded that the application made on September 30, 1955, was within the six-month limit from the date of knowledge, thus not barred by time as per the proviso.Regarding the civil court's authority to decide on limitation issues in a reference under s. 18, the Supreme Court acknowledged the conflicting judicial opinions. While some decisions allowed the civil court to verify the validity of a reference, others limited its jurisdiction to specific objections raised in the application. The Court opted not to resolve this conflict in the present case, deeming it unnecessary due to the timely application. Consequently, the Supreme Court dismissed the appeal with costs, upholding the timeliness of the reference application and avoiding a definitive ruling on the civil court's jurisdiction over limitation matters in such references.

        Topics

        ActsIncome Tax
        No Records Found