Just a moment...

Top
Help
×

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

        whatsappJoin Channel
        Showing Results for : Reset Filters
        Case ID :

        1986 (3) TMI 331 - 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

        Letters Patent appeal distinction: Article 226 judgments remain appealable, while Article 227 supervisory orders are not A Letters Patent appeal under clause 15 lies from a Single Judge's judgment in a petition under Article 226 because that jurisdiction is original in ...
                      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.

                          Letters Patent appeal distinction: Article 226 judgments remain appealable, while Article 227 supervisory orders are not

                          A Letters Patent appeal under clause 15 lies from a Single Judge's judgment in a petition under Article 226 because that jurisdiction is original in character and the right of appeal is preserved unless expressly excluded. No intra-court appeal lies from a Single Judge's judgment under Article 227 because that provision is supervisory and is expressly outside clause 15. Rule 18 of Chapter XVII of the Bombay High Court Appellate Side Rules, 1960 only governs first-instance allocation and disposal by a Single Judge; it does not extinguish a Letters Patent appeal in Article 226 matters, but it does not remove the bar in Article 227 matters. The Full Bench view was overruled to the extent it denied appeals in Article 226 proceedings.




                          Issues: (i) whether an intra-court appeal under clause 15 of the Letters Patent lies from a judgment of a Single Judge in a petition under Article 226 of the Constitution; (ii) whether such an appeal lies from a judgment of a Single Judge in a petition under Article 227 of the Constitution; (iii) whether Rule 18 of Chapter XVII of the Bombay High Court Appellate Side Rules, 1960 bars such an appeal.

                          Issue (i): whether an intra-court appeal under clause 15 of the Letters Patent lies from a judgment of a Single Judge in a petition under Article 226 of the Constitution.

                          Analysis: The power under Article 226 is original in character and is distinct from supervisory jurisdiction. It corresponds to the writ jurisdiction historically exercised by the Chartered High Courts and, when a petition under that Article is heard by a Single Judge pursuant to the High Court's rules, clause 15 governs the right of appeal unless some provision expressly excludes it. The continuation of existing High Court jurisdiction under Article 225 preserves the Letters Patent appeal structure.

                          Conclusion: The appeal lies under clause 15 in a petition under Article 226, unless expressly barred.

                          Issue (ii): whether such an appeal lies from a judgment of a Single Judge in a petition under Article 227 of the Constitution.

                          Analysis: Article 227 confers supervisory jurisdiction over subordinate courts and tribunals. By the continued operation of clause 15, read with the constitutional succession of the relevant reference to the power of superintendence, an appeal from a Single Judge's order under Article 227 is expressly excluded. The supervisory power is not to be treated as original jurisdiction, and the bar in clause 15 is preserved.

                          Conclusion: No intra-court appeal lies from a Single Judge's judgment under Article 227.

                          Issue (iii): whether Rule 18 of Chapter XVII of the Bombay High Court Appellate Side Rules, 1960 bars such an appeal.

                          Analysis: Rule 18 only authorises Single Judge disposal of specified Article 226 and Article 227 matters notwithstanding the general allocation to Division Benches. The expression "finally disposed of" regulates hearing and disposal at first instance and does not abrogate a right of appeal conferred by the Letters Patent. It cannot override the chartered appellate right in Article 226 matters.

                          Conclusion: Rule 18 does not bar a Letters Patent appeal in an Article 226 matter, but it does not displace the express bar for Article 227 matters.

                          Final Conclusion: The Full Bench view was overruled to the extent it denied Letters Patent appeals in Article 226 matters, but the appeal before the Court failed because the impugned petition was under Article 227 and the intra-court appeal was not maintainable.

                          Ratio Decidendi: A Letters Patent appeal continues to lie from a Single Judge's judgment in an Article 226 proceeding because it is an original proceeding, but no such appeal lies from a Single Judge's judgment in an Article 227 proceeding because supervisory jurisdiction is expressly excluded by clause 15.


                          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