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 :

        2011 (1) TMI 1488 - 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

        Supreme Court clarifies Magistrate's discretion in dispensing with accused's personal appearance The Supreme Court allowed the appeal, setting aside the High Court's general directions. It emphasized that the discretion to exempt an accused from ...
                      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.

                          Supreme Court clarifies Magistrate's discretion in dispensing with accused's personal appearance

                          The Supreme Court allowed the appeal, setting aside the High Court's general directions. It emphasized that the discretion to exempt an accused from personal appearance lies solely with the Magistrate and that the High Court had exceeded its jurisdiction by issuing guidelines inconsistent with statutory provisions. The Court reaffirmed guidelines for dispensing with personal appearance in the interests of justice and clarified the Magistrate's discretion in examining the accused. It reiterated the limited scope of High Court's inherent powers and superintendence powers under Article 227, emphasizing the need to preserve judicial independence.




                          Issues Involved:
                          1. Jurisdiction of the High Court under Sections 482 and 483 of the Criminal Procedure Code (Cr.P.C.) and Article 227 of the Constitution of India.
                          2. Discretion of the Magistrate under Section 205 of the Cr.P.C. to dispense with the personal appearance of the accused.
                          3. Guidelines for the exercise of discretion by the Magistrate in cases under Section 138 of the Negotiable Instruments Act (N.I. Act).
                          4. Examination of the accused under Section 313 of the Cr.P.C.
                          5. Inherent powers of the High Court under Section 482 of the Cr.P.C.
                          6. Superintendence powers of the High Court under Article 227 of the Constitution of India.

                          Detailed Analysis:

                          1. Jurisdiction of the High Court under Sections 482 and 483 of the Cr.P.C. and Article 227 of the Constitution of India:
                          The High Court, in its order dated 4th September 2008, issued general directions to criminal courts regarding trials under Section 138 of the N.I. Act. The Supreme Court examined whether the High Court could issue such guidelines under its jurisdiction. The Court concluded that the High Court exceeded its jurisdiction under Section 482 of the Cr.P.C. and Article 227 of the Constitution by laying down general directions inconsistent with the clear language of Sections 205 and 313 of the Cr.P.C.

                          2. Discretion of the Magistrate under Section 205 of the Cr.P.C.:
                          Section 205 of the Cr.P.C. allows the Magistrate to dispense with the personal appearance of the accused. The Supreme Court emphasized that the discretion to exempt an accused from personal appearance lies solely with the Magistrate, who must consider the nature of the case and the conduct of the accused. The High Court's general directions were found to improperly circumscribe this discretion.

                          3. Guidelines for the exercise of discretion by the Magistrate in cases under Section 138 of the N.I. Act:
                          The Supreme Court referred to the guidelines laid down in Bhaskar Industries Ltd. v. Bhiwani Denim & Apparels Ltd. & Ors., which allow the Magistrate to dispense with the personal appearance of the accused in rare instances where it serves the interests of justice. The Court reaffirmed these guidelines, emphasizing that any order by the Magistrate should avoid unnecessary harassment to the accused while ensuring no prejudice to the complainant.

                          4. Examination of the accused under Section 313 of the Cr.P.C.:
                          Section 313 of the Cr.P.C. deals with the personal examination of the accused. The Supreme Court noted that in a summons case, where personal appearance has been dispensed with, the Magistrate has the discretion to dispense with the personal examination of the accused. The Court referred to Basavaraj R. Patil & Ors. v. State of Karnataka & Ors., which allows the Magistrate to relieve the accused from personal examination under certain conditions. The High Court's direction to accept written statements from the accused was found to be inconsistent with the statutory provisions.

                          5. Inherent powers of the High Court under Section 482 of the Cr.P.C.:
                          The Supreme Court reiterated that the inherent powers of the High Court under Section 482 of the Cr.P.C. should be exercised sparingly and only in rare cases to correct patent illegalities or prevent miscarriage of justice. The High Court's general directions were found to be an overreach of its inherent powers.

                          6. Superintendence powers of the High Court under Article 227 of the Constitution of India:
                          The power of superintendence under Article 227 is both administrative and judicial, to be exercised sparingly to keep subordinate courts within their authority. The Supreme Court stressed that this power should not influence the subordinate judiciary to pass orders in a particular manner, preserving their independence in judicial functions.

                          Conclusion:
                          The Supreme Court allowed the appeal, setting aside the High Court's general directions. It directed that if the accused applies for exemption from personal attendance under Section 205 of the Cr.P.C. within four weeks, the exemption granted by the High Court shall continue until the trial court disposes of the application.
                          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