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

Select multiple courts at once.

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>Court sets aside trial order for witness examination under Section 311 - emphasizes no prejudice to accused</h1> The court allowed the revision, setting aside the trial court's order to examine a witness under Section 311 of the Code of Criminal Procedure. The court ... Examination of additional witness after closure of prosecution evidence - Section 311 of the Code of Criminal Procedure - Filling lacuna in the prosecution's case - Laches in prosecution - Prejudice to the accusedExamination of additional witness after closure of prosecution evidence - Section 311 of the Code of Criminal Procedure - Filling lacuna in the prosecution's case - Prejudice to the accused - The trial court's allowance of the application under Section 311 CrPC to examine an additional witness and to mark a belated document after the prosecution had closed its evidence was not permissible where it sought to fill defects in the prosecution case and caused prejudice to the accused. - HELD THAT: - The learned Magistrate permitted the respondent, after closure of the prosecution evidence and after the accused had been examined under Section 313 CrPC, to examine the director Thiru L. Subramaniam and to mark a resolution said to authorise him. The resolution was not mentioned in the complaint, was not produced during the course of evidence, and Subramaniam had not been cited as a witness earlier. The Court accepted the petitioners' contention that Section 311 CrPC cannot be used as an instrument to cure lacunae resulting from the prosecution's failure to adduce material evidence earlier. Reliance was placed on the principle that prosecution laches cannot be rectified by recourse to Section 311 where permitting belated evidence would cause prejudice to the accused. In that factual matrix the trial court erred in entertaining the application and allowing examination and marking of the belated document, and such allowance occasioned prejudice to the petitioners. [Paras 8, 9, 10]The trial court's order permitting examination of the additional witness and marking of the belated document under Section 311 CrPC was set aside and the application was dismissed.Final Conclusion: Revision allowed; the trial court's order dated September 2, 1998 permitting examination of an additional witness and marking of a belated document under Section 311 CrPC was set aside as an improper attempt to fill lacunae in the prosecution's case and as causing prejudice to the accused; the related petitions were dismissed. Issues: Revision against order passed in Crl. M. P. No. 2410 of 1998 in C. C. No. 119 of 1997 dated September 2, 1998, regarding examination of a witness under Section 311 of the Code of Criminal Procedure.Analysis:1. The case involved a complaint under Section 138 of the Negotiable Instruments Act, 1881, against the petitioners. The respondent filed the complaint, and witnesses were examined, including the power agent, personnel officer of the bank, and an agricultural officer. The respondent sought to examine the director of the mills, Thiru L. Subramaniam, at a later stage, which led to a petition under Section 311 of the Code of Criminal Procedure.2. The petitioners contended that the application under Section 311 was filed belatedly to fill a lacuna, as Thiru L. Subramaniam was not initially cited as a witness. The petitioners argued that defects cannot be cured by marking documents at a later stage and that the respondent had already assumed the role of Thiru L. Subramaniam.3. On the other hand, the respondent argued that Section 311 provides wide powers to examine witnesses at any stage if essential to the case. The respondent's counsel emphasized the importance of examining Thiru L. Subramaniam to clarify the case.4. The trial court allowed the respondent's petition under Section 311, which the petitioners challenged in the revision. The petitioners contended that allowing the examination of Thiru L. Subramaniam at a later stage would cause prejudice and that the respondent failed to establish authorization from other directors for Thiru L. Subramaniam's role.5. In support of their argument, the petitioners cited a previous court decision emphasizing that rectifying prosecution laches through Section 311 should not prejudice the accused. They highlighted discrepancies in the respondent's case regarding authorization for Thiru L. Subramaniam's actions.6. Ultimately, the court allowed the revision, setting aside the trial court's order to examine Thiru L. Subramaniam under Section 311. The court held that the trial court's decision had caused prejudice to the petitioners, leading to the dismissal of related petitions.

        Topics

        ActsIncome Tax
        No Records Found