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 :

        2003 (2) TMI 526 - HC - 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

        Section 115 CPC revisional power narrowed; interlocutory orders are reviewable only if they would finally dispose of proceedings. The 1999 amendment to Section 115 CPC was treated as a deliberate restriction on revisional jurisdiction: a High Court may interfere with an interlocutory ...
                      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.

                          Section 115 CPC revisional power narrowed; interlocutory orders are reviewable only if they would finally dispose of proceedings.

                          The 1999 amendment to Section 115 CPC was treated as a deliberate restriction on revisional jurisdiction: a High Court may interfere with an interlocutory order only if, had the order gone the applicant's way, it would have finally disposed of the suit or other proceeding. The expression "other proceeding" was held not to include interlocutory or supplemental steps within a suit. The Court also held that inherent powers cannot be used to bypass this express statutory bar. However, a revision under Section 115 may be converted into a petition under Article 227 in an appropriate case, and such conversion was permitted here.




                          Issues: (i) Whether, after the 1999 amendment to Section 115 of the Code of Civil Procedure, 1908, the High Court can exercise revisional jurisdiction against interlocutory orders only when the impugned order, if made in favour of the applicant, would have finally disposed of the suit or other proceeding; (ii) whether the expression "other proceeding" in the proviso includes interlocutory or supplemental proceedings in a suit; (iii) whether the High Court can bypass the amended proviso by invoking inherent powers; and (iv) whether a revision under Section 115 could be converted into a petition under Article 227 of the Constitution of India.

                          Issue (i): Whether, after the 1999 amendment to Section 115 of the Code of Civil Procedure, 1908, the High Court can exercise revisional jurisdiction against interlocutory orders only when the impugned order, if made in favour of the applicant, would have finally disposed of the suit or other proceeding.

                          Analysis: The amended provision was read as a deliberate legislative restriction on revisional interference. The earlier wider ground permitting interference where an order caused failure of justice or irreparable injury was held to have been consciously removed. The Court treated the final-disposal requirement in the proviso as the controlling test for maintainability under Section 115.

                          Conclusion: The revisional power under Section 115 is confined to cases where the impugned order, if favourable to the applicant, would finally dispose of the suit or other proceeding.

                          Issue (ii): Whether the expression "other proceeding" in the proviso includes interlocutory or supplemental proceedings in a suit.

                          Analysis: The expression "in the course of a suit" was held sufficient to cover interlocutory orders passed in a suit, subject to the proviso. The phrase "other proceeding" was construed to mean proceedings distinct from a suit and not to enlarge revisional jurisdiction so as to defeat the amendment.

                          Conclusion: The expression "other proceeding" does not include interlocutory or supplemental proceedings in a suit.

                          Issue (iii): Whether the High Court can bypass the amended proviso by invoking inherent powers.

                          Analysis: The Court held that inherent powers cannot be used to nullify an express statutory restriction. Where the legislature has imposed a clear limitation on revisional jurisdiction, the Court cannot resort to inherent power to overcome that bar.

                          Conclusion: The amended proviso cannot be ignored by invoking inherent powers.

                          Issue (iv): Whether a revision under Section 115 could be converted into a petition under Article 227 of the Constitution of India.

                          Analysis: The Court accepted that the forum and remedy are before the same High Court and that, in an appropriate case, conversion may be permitted in the interest of justice. The request for conversion was therefore allowed.

                          Conclusion: Conversion from Section 115 revision to a petition under Article 227 was permitted.

                          Final Conclusion: The revision was held to be not maintainable under Section 115 as framed, but the applicant was granted leave to proceed under Article 227, so the matter continued in the converted form.

                          Ratio Decidendi: After the 1999 amendment, revisional jurisdiction under Section 115 of the Code of Civil Procedure survives only where the impugned order, if made in favour of the applicant, would finally dispose of the suit or other proceeding, and the proviso cannot be circumvented by invoking inherent powers.


                          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