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
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 :

        2007 (4) TMI 735 - 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 Affirms Trial Judge's Discretion in Summoning u/s 319 Cr.P.C., Emphasizes Evidence-Based Approach. The SC set aside the HC's judgment, upholding the Trial Judge's decision to wait for further evidence before summoning the appellant under Section 319 ...

        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>Supreme Court Affirms Trial Judge's Discretion in Summoning u/s 319 Cr.P.C., Emphasizes Evidence-Based Approach.</h1> The SC set aside the HC's judgment, upholding the Trial Judge's decision to wait for further evidence before summoning the appellant under Section 319 ... Power to proceed against other persons appearing to be guilty of offence - Judicial exercise of discretion under Section 319 Cr.P.C. - Requirement of court's satisfaction before summoning under Section 319 Cr.P.C. - Extraordinary power to be used sparingly - Scope of inherent powers under Section 482 Cr.P.C.Judicial exercise of discretion under Section 319 Cr.P.C. - Requirement of court's satisfaction before summoning under Section 319 Cr.P.C. - Scope of inherent powers under Section 482 Cr.P.C. - Validity of High Court's exercise of inherent jurisdiction under Section 482 Cr.P.C. to direct summons under Section 319 Cr.P.C. at the stage when trial court had declined to proceed against the appellant pending further trial proceedings - HELD THAT: - Section 319 Cr.P.C. vests an extraordinary power in the trial court to proceed against persons not originally accused, but that power must be exercised judicially and only upon the court arriving at its satisfaction that the person appears to have committed the offence. The trial court may properly defer that satisfaction until further evidence is placed on record, including completion of cross-examination and consideration of other evidence. A witness (here respondent No.1) has no locus to seek invocation of inherent jurisdiction under Section 482 Cr.P.C. to compel the trial court to exercise its Section 319 power at a premature stage where the Sessions Judge, after perusal of the record and the witness's statement, declined to summon the appellant pending further progress of the trial. Interference by the High Court in such circumstances was unwarranted: the High Court erred in entertaining and allowing the Section 482 petition to override the discretionary decision of the trial court taken at that stage of the proceedings. [Paras 5, 7, 8, 9]High Court's order directing summoning under Section 319 Cr.P.C. was set aside; trial court's discretion to consider Section 319 after further evidence must be respected and the appeal is allowed.Final Conclusion: The High Court exceeded its jurisdiction in entertaining the petition under Section 482 Cr.P.C. to compel exercise of Section 319 Cr.P.C. at a premature stage; the Sessions Judge's discretion to defer action under Section 319 until further evidence was rightly exercised and the High Court's order is set aside. Issues:1. Application under Section 319 of the Code of Criminal Procedure - Summoning the appellant based on witness testimony.2. High Court's jurisdiction under Section 482 Cr.P.C. - Entertaining an application against the Trial Judge's order.3. Exercise of discretionary jurisdiction by the Trial Judge under Section 319 Cr.P.C.4. Interpretation of Section 319 Cr.P.C. - Requisite ingredients and judicial exercise of discretion.Issue 1: Application under Section 319 of the Code of Criminal Procedure:A First Information Report was filed against the appellant, but no chargesheet was submitted against them. The witness, in his examination, alleged the appellant's involvement in the incident. An application was filed under Section 319 Cr.P.C. to summon the appellant based on this testimony. The Trial Judge initially refused the application, stating that the witness's statement did not provide sufficient grounds for summoning the appellant at that stage.Issue 2: High Court's jurisdiction under Section 482 Cr.P.C.:The respondent filed an application before the High Court against the Trial Judge's order. The High Court allowed the application, leading to the appellant's appeal before the Supreme Court. The appellant contended that the Trial Judge's discretionary jurisdiction should have been respected, while the respondent argued that the appellant's name in the FIR and witness statements justified the High Court's decision.Issue 3: Exercise of discretionary jurisdiction by the Trial Judge:The Trial Judge, as per Section 319 of the Cr.P.C., needed to arrive at a satisfaction regarding summoning the accused. The Court emphasized the importance of judicially exercising discretion and arriving at a proper satisfaction based on evidence before summoning an individual not facing trial. The Trial Judge's decision to wait for further evidence before considering summoning the appellant was deemed appropriate.Issue 4: Interpretation of Section 319 Cr.P.C.:The Supreme Court highlighted the necessity for fulfilling the ingredients of Section 319 before summoning an individual not facing trial. Referring to previous judgments, the Court emphasized that invoking this provision should be done sparingly and only when compelling reasons exist. The Court also stressed the importance of considering evidence and arriving at a likelihood of conviction before exercising discretionary jurisdiction under Section 319.In conclusion, the Supreme Court set aside the High Court's judgment, stating that the Trial Judge's decision to wait for further evidence before considering summoning the appellant was appropriate. The Court emphasized the importance of fulfilling the requirements of Section 319 and exercising discretionary jurisdiction judiciously.

        Topics

        ActsIncome Tax
        No Records Found