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 :

        1955 (10) TMI 33 - 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

        Conviction Modified to Section 304 IPC for Accused's Benefit The court found that the conviction under Section 302 IPC without a specific charge was a curable irregularity as it did not prejudice the accused. The ...
                      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.

                            Conviction Modified to Section 304 IPC for Accused's Benefit

                            The court found that the conviction under Section 302 IPC without a specific charge was a curable irregularity as it did not prejudice the accused. The appellant's conviction was altered to the second part of Section 304 IPC, resulting in a reduced sentence of five years of rigorous imprisonment. The court distinguished between charges under Section 302 read with Section 34 and Section 149 IPC, emphasizing that a conviction under Section 302 IPC could be sustained even if the charge was framed under Section 302 read with Section 34 IPC, provided no prejudice was caused.




                            Issues Involved:
                            1. Conviction under Section 302 IPC without a specific charge.
                            2. Applicability of Sections 535 and 537 of the Code of Criminal Procedure.
                            3. Difference between an "illegality" and an "irregularity" in the trial process.
                            4. Prejudice caused to the accused due to the absence of a specific charge.
                            5. Distinction between charges under Section 302 read with Section 34 and Section 302 read with Section 149 IPC.
                            6. Nature of the offence under Section 302 IPC versus Section 304 IPC.

                            Detailed Analysis:

                            1. Conviction under Section 302 IPC without a specific charge:
                            The appellant was convicted under Section 302 of the Indian Penal Code (IPC) without being specifically charged for that offence. The charge framed was under Section 302 read with Section 34 IPC. The appellant argued that since his co-accused was acquitted, the element of common intention under Section 34 IPC dropped out, and therefore, he could not be convicted under Section 302 IPC.

                            2. Applicability of Sections 535 and 537 of the Code of Criminal Procedure:
                            The court examined whether the omission to frame a specific charge under Section 302 IPC could be considered a curable irregularity under Sections 535 and 537 of the Code of Criminal Procedure. These sections state that no finding, sentence, or order shall be deemed invalid due to any error, omission, or irregularity in the charge unless it has occasioned a failure of justice.

                            3. Difference between an "illegality" and an "irregularity" in the trial process:
                            The judgment discussed the distinction between an "illegality" and an "irregularity." An illegality is a fundamental defect that vitiates the trial, whereas an irregularity is a less severe error that can be cured if no prejudice is caused to the accused. The court referred to various precedents, including N.A. Subramania Iyer v. King-Emperor and Pulukuri Kotayya v. King-Emperor, to elucidate this distinction.

                            4. Prejudice caused to the accused due to the absence of a specific charge:
                            The court emphasized that the real question was whether the absence of a specific charge under Section 302 IPC caused any prejudice to the accused. It was noted that the appellant was aware that he was being tried for murder, as evidenced by the trend of cross-examinations and his examination under Section 342 of the Code of Criminal Procedure. Therefore, no prejudice was found.

                            5. Distinction between charges under Section 302 read with Section 34 and Section 302 read with Section 149 IPC:
                            The court highlighted the differences between Section 34 and Section 149 IPC. Section 34 does not create a specific offence but enunciates a principle of joint liability, whereas Section 149 creates a distinct offence of being a member of an unlawful assembly with a common object. The court held that a conviction under Section 302 IPC could be sustained even if the charge was framed under Section 302 read with Section 34 IPC, provided no prejudice was caused.

                            6. Nature of the offence under Section 302 IPC versus Section 304 IPC:
                            The court examined whether the offence committed by the appellant fell under Section 302 IPC (murder) or Section 304 IPC (culpable homicide not amounting to murder). It was found that the appellant did not have the intention to kill, and the injury inflicted was only "likely" to cause death, as per the medical evidence. Therefore, the offence was classified under the second part of Section 304 IPC, and the sentence was reduced to five years of rigorous imprisonment.

                            Conclusion:
                            The court concluded that the conviction under Section 302 IPC without a specific charge was not an incurable illegality but a curable irregularity, as no prejudice was caused to the accused. The conviction was altered to one under the second part of Section 304 IPC, and the sentence was reduced to five years of rigorous imprisonment.
                            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