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.
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
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
  • 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
Situ: ?
State Name or City name of the Court
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
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 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
By Case ID:

When case Id is present, search is done only for this

Sort By:
RelevanceDefaultDate
    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

        <h1>Succession Certificate not res judicata. High Court error. Remand for fresh decision.</h1> <h3>Madhvi Amma Bhawani Amma And Ors. Versus Kunjikutty Pillai Meenakshi Pillai And Ors.</h3> The Supreme Court held that the grant of a Succession Certificate does not constitute res judicata in subsequent suits between the same parties. The High ... - Issues Involved:1. Whether an order granting Succession Certificate under Section 373 of the Indian Succession Act 1925 operates as res judicata to a suit for partition filed in a civil court between the same parties.Issue-wise Analysis:1. Res Judicata and Succession Certificate:The primary issue in this appeal is whether an order granting a Succession Certificate under Section 373 of the Indian Succession Act 1925 can operate as res judicata in a subsequent suit for partition between the same parties. The principle of res judicata, as enshrined in Section 11 of the Code of Civil Procedure (CPC), prohibits courts from trying issues that have been directly and substantially in issue in a former suit between the same parties and have been heard and finally decided by that court.2. Summary Nature of Succession Certificate Proceedings:The proceedings for the grant of a Succession Certificate are summary in nature. Under Section 373(3) of the Indian Succession Act, if the court finds the questions of law or fact too intricate or difficult to determine in a summary proceeding, it may still grant the certificate based on a prima facie title. This indicates that the grant of a Succession Certificate is not a final decision on the rights of the parties but merely a determination of prima facie title.3. Effect of Succession Certificate:Section 381 of the Indian Succession Act specifies that the certificate is conclusive only with respect to the debts and securities specified therein and affords full indemnity to the debtor for payments made in good faith to the holder of the certificate. This provision underscores that the certificate's effect is limited and does not constitute a final adjudication of the parties' rights.4. Explanation VIII to Section 11 of CPC:Explanation VIII to Section 11 of CPC states that an issue heard and finally decided by a court of limited jurisdiction shall operate as res judicata in a subsequent suit, even if the court did not have the competence to try the subsequent suit. However, Section 387 of the Indian Succession Act clarifies that decisions made under Part X of the Act (which includes Section 373) do not bar the trial of the same question in any subsequent suit or proceeding between the same parties.5. Judicial Precedents:The judgment references the case of Pawan Kumar Gupta v. Rochiram Nagdeo, which emphasizes that it is the decision on an issue, not a mere finding on any incidental question, that operates as res judicata. Additionally, the case of Mt. Charjo and Anr. v. Dina Nath and Ors. reinforces that the enquiry in proceedings for the grant of a Succession Certificate is summary and does not bar a regular suit for the adjustment of claims among heirs.Conclusion:The Supreme Court concluded that the grant of a Succession Certificate does not operate as res judicata in subsequent suits between the same parties. The High Court erred in applying the principle of res judicata to the second appeal arising out of the suit. The case was remanded to the High Court for a fresh decision on merits in accordance with the law. The appeal was allowed, and costs were imposed on the parties.

        Topics

        ActsIncome Tax
        No Records Found