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
     -   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: ?
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
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
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 Decision Quashing Police Sub-Inspector's Dismissal</h1> The Supreme Court upheld the High Court's decision, emphasizing that the dismissal of the respondent, a Sub-Inspector of Police, was quashed due to a ... Reasonable opportunity to meet the charge - rules of natural justice in departmental enquiries - Article 311(2) of the Constitution - supply of relevant documents and prior statements - right to cross-examine witnesses - judicial review of departmental procedure under Article 226 - enquiry officer's discretionary power to withhold documentsReasonable opportunity to meet the charge - rules of natural justice in departmental enquiries - Article 311(2) of the Constitution - supply of relevant documents and prior statements - right to cross-examine witnesses - Validity of the departmental enquiry and whether the respondent was denied a reasonable opportunity under Article 311(2) by non-supply of documents and prior statements, and by re-examination of a witness whose earlier statement contradicted his later evidence. - HELD THAT: - The Court accepted the High Court's conclusion that the enquiry was vitiated insofar as it denied the respondent a reasonable opportunity to meet the charges. The second charge-sheet led to prosecution on three bribery allegations, where principal adverse witnesses (Rajab Ali and Noor Bhai) were shown by the enquiry report to have received sums in excess of amounts they purportedly passed to the respondent. The respondent requested copies of (a) the prior statements of those witnesses recorded in a preliminary enquiry and (b) the application which initiated that preliminary enquiry, and also sought the Razakar file said to contain recommendations and orders relating to the releases. The enquiry officer refused to produce the prior statements and the initiating application on the ground they were 'secret papers', and the Razakar file was said to be 'not traceable'. The Court held that those documents were plainly material to the defence and to effective cross-examination; withholding them made effective cross-examination almost impossible and in substance deprived the respondent of the reasonable opportunity guaranteed by Article 311(2). The Court therefore found the enquiry did not comply with rules of natural justice and upheld the High Court's quashing of the dismissal on that ground. [Paras 6, 7, 8, 9, 10]The enquiry was vitiated for denying the respondent a reasonable opportunity to meet the charges in violation of Article 311(2); the High Court was right to set aside the order of dismissal on that ground.Judicial review of departmental procedure under Article 226 - enquiry officer's discretionary power to withhold documents - Whether the High Court exceeded its jurisdiction by scrutinising the merits of the enquiry or by reviewing an enquiry officer's discretionary refusal to supply documents. - HELD THAT: - The Court observed that while a writ court should not normally act as an appellate forum to reappraise pure merits, the High Court's decision rested principally on procedural defects that bore on the constitutional right under Article 311(2). Even if some observations of the High Court touched the merits, two independent procedural findings sustained its conclusion: the refusal to furnish prior statements and the withholding of the application initiating the preliminary enquiry. Where it is alleged that discretionary acts of an enquiry officer have resulted in deprivation of the reasonable opportunity guaranteed by Article 311(2), the High Court is entitled to examine whether that constitutional requirement has been satisfied. The Court rejected the submission that discretionary refusal is ipso facto immune from judicial review when it causes denial of an effective defence. [Paras 7, 11]The High Court did not exceed its jurisdiction in entertaining the petition under Article 226 to determine whether the procedural safeguards of Article 311(2) had been observed; discretionary acts of enquiry officers are examinable where they result in denial of reasonable opportunity.Final Conclusion: The appeal is dismissed. The Supreme Court upheld the High Court's conclusion that the departmental enquiry denied the respondent a reasonable opportunity to meet the charges in breach of Article 311(2) and that the High Court was entitled to examine whether discretionary refusals to supply material documents had produced that denial; the order of dismissal was therefore set aside. Issues Involved:1. Validity of the dismissal order against the respondent.2. Applicability of the Union Police Force Regulation 1358F.3. Compliance with principles of natural justice during the enquiry.4. Justiciability of breach of Police Rules and Regulations.Issue-Wise Detailed Analysis:1. Validity of the Dismissal Order Against the Respondent:The appeal challenges the High Court's order quashing the dismissal of the respondent, a Sub-Inspector of Police, by the State of Madhya Pradesh. The respondent was dismissed following an enquiry into allegations of bribery. The High Court found the enquiry flawed, denying the respondent a reasonable opportunity to defend himself, thus violating Article 311(2) of the Constitution.2. Applicability of the Union Police Force Regulation 1358F:The appellant argued that the High Court's previous decision in Jageram Malik's case should be reconsidered, emphasizing the Union Police Force Regulation 1358F, promulgated by the Military Governor under the Nizam's Firman. This regulation purportedly allowed the enquiry to be conducted in Hyderabad. However, the Supreme Court did not find it necessary to decide on this point, focusing instead on the principles of natural justice.3. Compliance with Principles of Natural Justice During the Enquiry:The Supreme Court scrutinized whether the enquiry denied the respondent a reasonable opportunity to defend himself. The respondent requested specific documents, including statements from key witnesses and the file of Razakars, which were not provided. The Court found that:- The failure to supply the statements of Rajab Ali and Noor Bhai, which were crucial for cross-examination, denied the respondent an effective defense.- The refusal to provide the application initiating the preliminary enquiry and the Razakars file, which was reportedly lost, further hindered the respondent's defense.- The re-examination of a witness who initially denied paying a bribe, without providing his prior statement, was also criticized.These omissions were deemed to violate the principles of natural justice, as they prevented the respondent from effectively cross-examining witnesses and presenting his case.4. Justiciability of Breach of Police Rules and Regulations:The High Court was divided on whether a breach of Police Rules and Regulations was justiciable. The Supreme Court did not address this issue directly, as the primary focus was on the denial of natural justice during the enquiry.Conclusion:The Supreme Court upheld the High Court's decision, emphasizing that the enquiry did not comply with the principles of natural justice, thereby denying the respondent a reasonable opportunity to defend himself as required under Article 311(2) of the Constitution. The appeal was dismissed with costs.

        Topics

        ActsIncome Tax
        No Records Found