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.
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
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
  • 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
Situ: ?
State Name or City name of the Court
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
From Date: ?
Date of order
To Date:
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

        <h1>Supreme Court Overturns Lower Court Rulings</h1> The Supreme Court allowed both appeals, setting aside the High Court's judgments and the Additional Commissioner's orders. The Sub-Divisional Officer's ... - Issues Involved:1. Jurisdiction of the Additional Commissioner under the Land Acquisition Act, 1894.2. Legality of the Sub-Divisional Officer's order cancelling the Section 4 notification.3. Validity of the declaration under Section 6 of the Land Acquisition Act.4. Conversion of agricultural land for non-agricultural use.5. Applicability of the Maharashtra Regional and Town Planning Act, 1966.Issue-wise Detailed Analysis:1. Jurisdiction of the Additional Commissioner under the Land Acquisition Act, 1894:The appellants contended that the Additional Commissioner had no jurisdiction to entertain an appeal against the Sub-Divisional Officer's order under the Land Acquisition Act. The court noted that the Additional Commissioner had no appellate or revisional jurisdiction under the Act. The Sub-Divisional Officer, acting under Section 5A of the Act, was not a Revenue Officer under the Maharashtra Land Revenue Code, 1966, but a designated authority under the Act. Therefore, the Additional Commissioner's order dated 14.2.1985, which set aside the Sub-Divisional Officer's order and restored the notification under Section 4(1), was without jurisdiction and hence invalid.2. Legality of the Sub-Divisional Officer's order cancelling the Section 4 notification:The court observed that the Sub-Divisional Officer's power under Section 5A of the Act was limited to making a report after hearing objections, and he did not possess adjudicatory powers regarding the legality of the preliminary notification under Section 4. Consequently, the Sub-Divisional Officer's order cancelling the Section 4 notification was beyond his jurisdiction. However, this order could be treated as a report under Section 5A, recommending acceptance of the objections to the proposed acquisition.3. Validity of the declaration under Section 6 of the Land Acquisition Act:The court found that once the Section 4 notification was cancelled, the Commissioner had no authority to make a declaration under Section 6. The declaration made by the Commissioner was deemed wholly impermissible under the Act. The court rejected the respondents' argument that the Commissioner's order set right a wrong, emphasizing that the Commissioner lacked the jurisdiction to make such a declaration.4. Conversion of agricultural land for non-agricultural use:The appellants had sought permission to convert 75 acres of land for non-agricultural use, which was initially granted by the Tehsildar and subsequently upheld by the Sub-Divisional Officer, Additional Collector (Appeals), and the Additional Commissioner. The High Court's decision to interfere with these orders was based solely on its judgment in Writ Petition No. 2768 of 1992. Since the Supreme Court set aside the High Court's judgment in that writ petition, it also found no grounds to interfere with the orders permitting the land conversion.5. Applicability of the Maharashtra Regional and Town Planning Act, 1966:The court acknowledged the High Court's observations regarding the land being subject to reservation under the development plan, which could invoke consequences under Section 126 of the Maharashtra Regional and Town Planning Act, 1966. However, the Supreme Court left this issue open for future litigation if necessary, given the resolution of the primary issues in the judgment.Conclusion:The Supreme Court allowed both appeals, setting aside the High Court's judgments and the Additional Commissioner's orders. The Sub-Divisional Officer's order dated 24.6.1983 stood until lawfully set aside by the appropriate authorities. The court also upheld the orders permitting the conversion of agricultural land for non-agricultural use. No costs were awarded in either appeal.

        Topics

        ActsIncome Tax
        No Records Found