Just a moment...

Top
Help
AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

Try Now
×

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 :

        2017 (7) TMI 1088 - 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

        Special trial regime for coal block prosecutions upheld, with revision and stay powers narrowly confined to prevent delay. A special trial regime for coal block allocation prosecutions was upheld as a rational classification designed to secure expeditious proceedings. The ...
                      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.

                          Special trial regime for coal block prosecutions upheld, with revision and stay powers narrowly confined to prevent delay.

                          A special trial regime for coal block allocation prosecutions was upheld as a rational classification designed to secure expeditious proceedings. The Court held that litigants had no enforceable right to insist on High Court revision or inherent intervention where the statutory bar on interlocutory challenges applied, and that access to constitutional remedies was not unconstitutionally denied because the forum was only redirected. It further construed the anti-stay scheme narrowly, holding that proceedings could be stayed only within the limited sanction-related failure-of-justice framework and not on broader grounds.




                          Issues: Whether the appellants had a right to maintain revision petitions or invoke inherent jurisdiction against orders of the Special Judge in the coal block allocation cases; whether the embargo on stay or interruption of proceedings offended Articles 14, 21, 32, 136, 142, 226 and 227 of the Constitution; and whether Section 19(3)(c) of the Prevention of Corruption Act, 1988 permitted a stay of proceedings on grounds other than sanction-related failure of justice.

                          Issue (i): Whether the appellants had a right to maintain revision petitions or invoke inherent jurisdiction against orders of the Special Judge in the coal block allocation cases.

                          Analysis: The revisional power under Section 397 of the Code of Criminal Procedure, 1973 is discretionary and does not confer a litigant's right to have every revisable order examined. The bar against revision of interlocutory orders excludes the use of Section 482 to defeat that statutory restriction. An order framing charge or other order that, if set aside, would terminate the proceedings is an intermediate order and may be revisable, but routine challenges to non-substantive interlocutory matters are not. The forum for grievance could be shifted to this Court under Article 136, and the appellants were not denied a remedy, only prevented from pursuing the High Court forum.

                          Conclusion: The appellants had no enforceable right to insist on revision or inherent intervention in the High Court, and the restriction on that forum was upheld.

                          Issue (ii): Whether the embargo on stay or interruption of proceedings offended Articles 14, 21, 32, 136, 142, 226 and 227 of the Constitution.

                          Analysis: The coal block allocation matters were treated as a distinct class because of their scale, public impact, and alleged corruption, so the special procedure was held to rest on a rational and intelligible classification. No substantive procedural safeguard was taken away; only the forum was altered in order to prevent delay and secure an expeditious trial. The Court held that its constitutional powers could be used to shape the forum and procedure in an extraordinary category of cases, while preserving access to this Court and not extinguishing the underlying remedies. The High Court's constitutional jurisdiction was not treated as abolished in the abstract, but its use in this category was held to be impermissible in the interests of the special trial regime.

                          Conclusion: There was no violation of Articles 14, 21, 32, 136, 142, 226 or 227.

                          Issue (iii): Whether Section 19(3)(c) of the Prevention of Corruption Act, 1988 permitted a stay of proceedings on grounds other than sanction-related failure of justice.

                          Analysis: Section 19(3) was construed as creating a tightly controlled scheme: clause (b) permits stay only where an error, omission or irregularity in sanction has caused failure of justice, while clause (c) imposes a blanket prohibition against stay on any other ground and also bars revision in relation to interlocutory orders. The expression "failure of justice" was given a restricted meaning, and the Court rejected the broader reading that would allow routine stays or delay the trial. This interpretation was reinforced by the statutory emphasis on day-to-day trial and by the policy against indirect obstruction of proceedings through revision or collateral challenges.

                          Conclusion: Section 19(3)(c) did not permit a stay of proceedings on grounds other than sanction-related failure of justice, and the provision was upheld on the restricted interpretation adopted by the Court.

                          Final Conclusion: The special order governing the coal block allocation trials was sustained, the High Court route was blocked for the categories covered by that order, and the trial regime was required to continue without stay or other impediment except in the limited manner recognized by the statutory scheme.

                          Ratio Decidendi: Where a special trial regime is created for a distinct class of serious public-interest prosecutions, revisional and inherent jurisdiction may be restricted to prevent delay, and a stay of proceedings can be granted only within the narrow limits expressly permitted by the governing statute.


                          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