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>Supreme Court Upholds Plaintiff's Title Claim | Adverse Possession, Jurisdictional Limits, Limitation</h1> The Supreme Court allowed the appeal, setting aside the High Court's judgment. The plaintiff's suit for declaration of title and recovery of possession ... Adverse possession - permissive possession - surrender of tenancy - implied assent by landlord - determination of tenancy as triggering the period of limitation - Article 139 of the Limitation Act, 1908 - jurisdiction under Section 100 CPC to interfere with concurrent findingsJurisdiction under Section 100 CPC to interfere with concurrent findings - adverse possession - Whether the High Court properly exercised jurisdiction under Section 100 C.P.C. in reversing concurrent findings of fact recorded by the lower courts by re appreciating evidence. - HELD THAT: - The Court held that interference by a High Court under Section 100 C.P.C. with concurrent findings of fact of courts below must be avoided unless there are compelling reasons; the High Court is not expected to re appreciate evidence merely to substitute its view. On the facts the First Appellate Court had considered and relied upon relevant oral and documentary material (including P.W.1-P.W.3 and D.W.2) and reached a conclusion open on the evidence that the defendant's continuance was permissive or based on implied assent. The High Court's reversal involved re appreciation of the same materials and therefore amounted to interference without justification. Consequently the High Court exceeded its jurisdiction in setting aside the concurrent findings of the courts below. [Paras 11, 21, 26]High Court erred in reversing the concurrent factual findings of the lower courts; its re appreciation of evidence was unjustified.Adverse possession - permissive possession - surrender of tenancy - implied assent by landlord - Article 139 of the Limitation Act, 1908 - determination of tenancy as triggering the period of limitation - Whether the defendant acquired title by adverse possession under Article 139 of the Limitation Act, 1908 having continued in possession after the expiry of the registered lease. - HELD THAT: - The Court noted that the plea of limitation under Article 139 was not pleaded at trial and therefore evidence was not led specifically on that statutory plea; the Trial and First Appellate Courts found that the defendant's possession arose from the registered lease and thereafter continued only permissively or by implied assent rather than adversely. The appellate court accepted contemporaneous and corroborative testimony that rents had been collected and that the defendant acted as a tenant or holding over; the trial court had rejected the defendant's uncorroborated assertion of an oral surrender and re entry. On these findings, continuance after expiry of the lease did not amount to adverse possession capable of starting the period under Article 139; further the defendant first asserted hostile title only in the reply of 27.4.1957 and the suit filed in 1962 was within the relevant period. Thus adverse possession was not established and the suit was not barred by limitation. [Paras 10, 23, 25, 26]Defendant did not acquire title by adverse possession; possession was permissive or with implied assent and the suit was not barred by limitation under Article 139.Final Conclusion: The appeal is allowed: the High Court's reversal of the lower courts' concurrent findings is set aside; the findings and decree of the courts below in favour of the plaintiff are restored. No order as to costs. Issues Involved:1. Declaration of title and recovery of possession.2. Adverse possession claim by the defendant.3. Jurisdiction of the High Court under Section 100 CPC.4. Application of Article 139 of the old Limitation Act.Issue-wise Detailed Analysis:1. Declaration of Title and Recovery of Possession:The plaintiff filed a suit on 13.6.1962 for declaration of her title to the suit property and for recovery of possession. The property, measuring 1.13 acres, was purchased by the plaintiff under a registered sale deed dated 21.3.1957. The defendant, who was in possession of the property as a tenant under a registered lease deed dated 1.4.1935, denied his status as a lessee and claimed title in himself. The Trial Court found that the plea of surrender was not established and the defendant did not prescribe title by adverse possession. It decreed the suit in favor of the plaintiff, declaring her entitlement to the property and directing the defendant to surrender possession.2. Adverse Possession Claim by the Defendant:The defendant claimed that after the expiry of the lease, he surrendered possession and later re-entered the property in his own right, thereby prescribing title by adverse possession. The Trial Court rejected this claim, noting that the defendant's possession was permissive and not adverse. The First Appellate Court also upheld this finding, stating that there was no evidence of the defendant asserting an independent title before 27.4.1957. The High Court, however, reversed these findings, but the Supreme Court found that the lower courts had correctly appreciated the evidence and that the High Court had erred in its re-appreciation.3. Jurisdiction of the High Court under Section 100 CPC:The appellant argued that the High Court exceeded its jurisdiction under Section 100 CPC by reversing the concurrent findings of the lower courts. The Supreme Court reiterated that interference with concurrent findings should be avoided unless warranted by compelling reasons. The High Court is not expected to re-appreciate evidence to replace the findings of the lower courts. The Supreme Court found that the High Court had indeed exceeded its jurisdiction by re-appreciating the evidence and reversing the findings of the lower courts.4. Application of Article 139 of the Old Limitation Act:The defendant's counsel argued that the suit was barred by limitation under Article 139 of the old Limitation Act, which corresponds to Article 67 of the new Limitation Act, 1963. The Supreme Court noted that no plea regarding Article 139 was taken in the trial court, and no issue was framed on this aspect. The date on which the tenancy is determined is the date from which the limitation period begins to run. The defendant claimed to have surrendered the property and re-entered it, but this was not accepted by the lower courts. The Supreme Court held that the defendant's possession after the lease expiry was permissive and did not constitute adverse possession. The suit, filed within five years of the defendant's hostile claim in 1957, was not barred by limitation.Conclusion:The Supreme Court found that the High Court was not justified in interfering with the judgments of the lower courts. The appeal was allowed, and the judgment of the High Court was set aside. The plaintiff's suit for declaration of title and recovery of possession was upheld.

        Topics

        ActsIncome Tax
        No Records Found