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 Restores Contempt Proceedings, Finds Timely Initiation, Impact of Main Petition</h1> The Supreme Court allowed the appeal, set aside the High Court's order dropping contempt proceedings, and restored the case for further hearing. The Court ... Initiation of proceedings for contempt - limitation for actions for contempt - application of mind - notice to show cause - discretion in contempt jurisdictionInitiation of proceedings for contempt - notice to show cause - application of mind - Whether the order dated 6.1.1988 amounted to initiation of proceedings for contempt under Section 20 of the Contempt of Courts Act, 1971. - HELD THAT: - The Court applied the principle that mere presentation of an application or the routine issuance of notices antecedent to any determination does not constitute initiation of contempt proceedings; initiation occurs when the Court, after applying its mind to the material, forms an opinion that a prima facie case for contempt is made out and directs that the alleged contemners be called upon to show cause why they should not be punished. Earlier orders issuing routine show-cause notices or an unsigned order do not suffice. The order of 6.1.1988, by contrast, recorded the concession of the Advocate General and counsel for the opposite parties that notices be issued and directed that the respondents be called upon to show cause why they should be punished for disobeying the earlier order. That direction manifested the Court's application of mind and formation of opinion that a case for initiating proceedings existed. Consequently, proceedings were initiated on 6.1.1988 and thus within the one-year jurisdictional period prescribed by Section 20. The High Court's contrary conclusion that mere issuance of notice could not amount to initiation was erroneous and entailed loss of jurisdiction only where initiation did not occur within the statutory period.The order dated 6.1.1988 amounted to initiation of contempt proceedings within the meaning of Section 20; the High Court's order dropping the proceedings is set aside and the proceedings are restored to the file of the High Court for further hearing in accordance with law.Final Conclusion: The appeal is allowed; the High Court's order holding the proceedings barred by Section 20 is set aside, and the contempt proceedings (initiated on 6.1.1988) are restored for further hearing and determination by the High Court, which shall consider the fate of the main writ proceedings and exercise its discretion in accordance with law. Issues Involved:1. Whether the bar created by Section 20 of the Contempt of Courts Act, 1971 was attracted to the facts of the case.2. Whether the order dated 6.1.1988 amounts to initiation of proceedings for contempt.Summary:Issue 1: Bar Created by Section 20 of the Contempt of Courts Act, 1971The appeal challenges an order dated 23.11.1989 by the High Court of Allahabad, which dropped proceedings u/s 12 of the Contempt of Courts Act, 1971, citing the bar u/s 20 of the Act. The appellant alleged that the respondents demolished his construction despite an undertaking given by their counsel on 19.12.1986 not to disturb or demolish the construction until the disposal of the writ petition. The High Court issued a show cause notice on 15.1.1987, but the proceedings were not initiated until 6.1.1988. The High Court concluded that mere issuance of a notice did not amount to 'initiation of proceedings' u/s 20 of the Act, thus barring the application as it was beyond the one-year limitation period.Issue 2: Initiation of Proceedings for ContemptSection 20 of the Act stipulates that no Court shall initiate any proceedings for contempt after one year from the date of the alleged contempt. The term 'initiate' is not defined in the Act but generally means to commence or start. The Supreme Court referred to its earlier decision in Baradakanta Mishra Vs. Mr. Justice Gatikrushna Misra, CJ of the Orissa High Court, which clarified that the Court assumes jurisdiction to punish for contempt only when it decides to take action and initiates a proceeding for contempt. The Court further analyzed various stages before initiating contempt proceedings, concluding that mere filing of an application or issuance of a routine notice does not amount to initiation. It is only when the Court forms an opinion that a prima facie case for contempt is made out and issues a notice to show cause why the contemner should not be punished, that proceedings are considered initiated.In this case, the order dated 6.1.1988, which issued notices to the respondents to show cause why they should not be punished for disobeying the Court's order, indicated that the Court had applied its mind and formed an opinion that a case for initiating proceedings for contempt was made out. Therefore, the proceedings were initiated within the limitation period prescribed by Section 20 of the Act.Conclusion:The Supreme Court allowed the appeal, set aside the impugned order, and restored the proceedings to the file of the High Court for further hearing in accordance with the law. The Court also noted that the outcome of the main writ petition, if disposed of, would have a material bearing on the discretion of the Court to proceed with the contempt proceedings.

        Topics

        ActsIncome Tax
        No Records Found