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 :

        1985 (5) TMI 247 - 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

        Preventive detention safeguards: minimal delay, Board consideration, and non-disclosure of confidential reports did not invalidate detention. Preventive detention safeguards were held to require real diligence, but the Court found no vitiating illegality where a one-day delay in forwarding 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.

                          Preventive detention safeguards: minimal delay, Board consideration, and non-disclosure of confidential reports did not invalidate detention.

                          Preventive detention safeguards were held to require real diligence, but the Court found no vitiating illegality where a one-day delay in forwarding the detenu's representation caused no prejudice and was promptly cured before hearing. The Advisory Board was not expected to write a judicial-style judgment, and there was no basis to infer that it ignored the detenu's documentary material. The State Government's confirmation was not invalid because the relevant grounds and materials were before it, and the missing full Board record caused no shown prejudice. Non-supply of confidential intelligence reports did not breach the detenu's right of representation because the material particulars were disclosed. The detention was upheld and the High Court's quashing was set aside.




                          Issues: Whether delay of one day in placing the detenu's representation before the Advisory Board vitiated detention; whether the Advisory Board failed to consider the detenu's documentary evidence; whether non-transmission of the full Board record to the State Government invalidated confirmation of detention; and whether non-supply of intelligence reports to the detenu deprived him of an effective opportunity of representation.

                          Issue (i): Whether delay of one day in placing the detenu's representation before the Advisory Board vitiated detention.

                          Analysis: The statutory scheme required the grounds of detention and, if available, the detenu's representation to be placed before the Advisory Board within the prescribed period. The representation was received after the reference had already been made, was forwarded to the Board before its hearing date, and caused no adjournment or prejudice. The delay was minimal and was attributable to the time reasonably required for consideration and transmission. The requirement of expedition was mandatory, but not to be applied in a rigid or mechanical manner where no remissness, lethargy, or prejudice was shown.

                          Conclusion: The delay did not vitiate the detention and this objection failed.

                          Issue (ii): Whether the Advisory Board failed to consider the detenu's documentary evidence.

                          Analysis: The Advisory Board was not required to write a judgment in the manner of a court. Its function was to form an unbiased and impartial opinion on the materials placed before it. The record showed that the detenu had been heard, had made detailed submissions, and had produced documents. There was no material basis to infer that the Board ignored the documentary material merely because its report did not reproduce every item or submission.

                          Conclusion: The contention that the Board failed to consider the documentary evidence was rejected.

                          Issue (iii): Whether non-transmission of the full Board record to the State Government invalidated confirmation of detention.

                          Analysis: The Act required the Board to submit its report, while confirmation or revocation was for the State Government. Although the entire record need not be treated as a statutory requirement in every case, the confirming authority must have the relevant material before it to apply its mind properly. On the facts, the grounds of detention and the relevant materials were available to the State Government, and the documents produced by the detenu before the Board did not disclose any material prejudice or any basis on which the confirmation decision would necessarily have differed.

                          Conclusion: The confirmation of detention was not invalid on this ground.

                          Issue (iv): Whether non-supply of intelligence reports to the detenu deprived him of an effective opportunity of representation.

                          Analysis: The detenu was entitled to all material relied upon in the grounds of detention, but not to the confidential source of information. The grounds disclosed the factual basis of the allegations, and the law did not require disclosure of the evidence-gathering source or confidential reports as such. Since the detenu had been furnished the material particulars necessary to make a representation, there was no infraction of the legal requirement.

                          Conclusion: The failure to supply the intelligence reports did not vitiate the detention.

                          Final Conclusion: The order of preventive detention was upheld in law and the High Court's quashing of the detention was set aside.

                          Ratio Decidendi: In preventive detention matters, procedural safeguards must be observed with real diligence, but a minimal delay or non-disclosure of confidential source material does not invalidate detention unless the detenu shows statutory non-compliance causing prejudice or denial of a meaningful opportunity to represent.


                          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