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>High Court grants leave for appeal against acquittal under Orissa Forest Act, emphasizing need for reasons.</h1> The High Court granted leave to the State of Orissa to file an appeal against the acquittal of the accused under the Orissa Forest Act, 1972. The Court ... Leave to appeal under Section 378(3) of the Code - requirement to record reasons in judicial orders - appellate scrutiny of an order of acquittal - re-appreciation of evidence by the High Court when trial court fails to apply law - right to reasons as facet of judicial fairness and natural justiceLeave to appeal under Section 378(3) of the Code - requirement to record reasons in judicial orders - appellate scrutiny of an order of acquittal - Validity of the High Court's refusal to grant leave to appeal against acquittal by a non-reasoned order. - HELD THAT: - The Court held that the High Court's brief order merely stating 'Leave to appeal is refused' without any indication of reasons was unsustainable. Where the trial court has failed to appraise the evidence as required by law, the High Court, when considering an application for leave under Section 378(3), is obliged to indicate reasons if it refuses leave and, if appropriate, grant leave so that it may independently re-appreciate the evidence as a first appellate forum. Reasons in judicial orders are necessary to demonstrate application of mind, facilitate appellate scrutiny, and vindicate principles of natural justice; absence of reasons may deny effective review and render the order liable to be set aside. The Court relied on its earlier decisions emphasising the desirability and, in appropriate cases, the imperative of recording reasons in such matters (see State of U.P. v. Battan and Ors; State of Maharashtra v. Vithal Rao Pritirao Chawan; Jawahar Lal Singh v. Naresh Singh and Ors; Raj Kishore Jha v. State of Bihar and Ors; State of Punjab v. Bhag Singh), and observed that where public importance and substantial questions of law arise, the High Court should not refuse leave by a non-speaking order. In the present case the trial court had not performed the duty of careful appraisal and the High Court's refusal without reasons precluded necessary appellate scrutiny; accordingly the High Court's order was set aside and leave was granted to the State to file an appeal, with a direction that the High Court, after notice, shall hear and dispose of the appeal on merits uninfluenced by observations in the present proceedings.The High Court's non-reasoned refusal of leave was set aside and leave to appeal was granted to the State; the High Court is directed to entertain and decide the appeal on merits after notice.Final Conclusion: The non-speaking order of the High Court refusing leave to appeal was set aside; leave is granted to the State to file an appeal and the High Court is directed to hear and dispose of that appeal on merits after formal notice, uninfluenced by prior observations. Issues:1. Legality and propriety of the order rejecting the prayer for leave to appeal under Section 378(3) of the Code of Criminal Procedure, 1973.2. Interpretation of Section 378 of the Code regarding the power of the High Court to grant leave in case of acquittal.3. Requirement of reasons for refusal to grant leave and the consequences of a non-reasoned order.4. Judicial discipline in providing reasons for decisions and the significance of reasons in legal judgments.Analysis:1. The State of Orissa challenged the rejection of its prayer for leave to appeal against the acquittal of the accused under Section 27(1)(a) of the Orissa Forest Act, 1972. The prosecution contended that the accused had encroached on government land, but the Trial Court acquitted him due to the absence of an authentic copy of the notification issued under the Act. The State argued that the Trial Court erred in its analysis and application of the law, seeking leave to appeal against the acquittal.2. Section 378 of the Code deals with the power of the High Court to grant leave in case of acquittal. The State government can direct the Public Prosecutor to appeal against an order of acquittal, but such an appeal can only be entertained with the leave of the High Court. In this case, the Trial Court failed to properly evaluate the evidence, necessitating the High Court to undertake an independent review upon granting leave. The High Court's refusal to grant leave without reasons was deemed indefensible, as it deprived the appellate forum of scrutinizing the order of acquittal.3. The necessity of providing reasons for refusing to grant leave was emphasized, as it introduces clarity and allows for further avenues of challenge. The absence of reasons rendered the High Court's order unsustainable, as seen in previous legal precedents. The importance of reasons in legal judgments was highlighted, with references made to the need for a speaking order to ensure transparency and accountability in decision-making.4. The judgment underscored the significance of reasons in legal and administrative decisions, citing that reasons are essential for justifying and understanding the basis of a judgment. The failure to provide reasons was equated with a denial of justice, emphasizing that reasons serve as a link between the decision-maker's thought process and the final decision. The judgment concluded by setting aside the High Court's order, granting leave to the State to file the appeal, and directing the High Court to hear and dispose of the appeal in accordance with the law.

        Topics

        ActsIncome Tax
        No Records Found