Just a moment...

Top
Help
Upgrade to AI Tools

We've upgraded AI Tools 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 Tools

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 / 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 :

        2001 (8) TMI 1427 - HC - 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 appeal allowed, order set aside due to jurisdiction issue under Article 215. Contempt matter remitted for lawful determination. The special appeal was allowed, setting aside the order passed by the single Judge for lacking jurisdiction under Article 215 of the Constitution of ...
                        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 appeal allowed, order set aside due to jurisdiction issue under Article 215. Contempt matter remitted for lawful determination.

                            The special appeal was allowed, setting aside the order passed by the single Judge for lacking jurisdiction under Article 215 of the Constitution of India. The matter was remitted to a different single Judge designated to hear contempt matters. The Division Bench clarified that the decision did not address the alleged violation by the appellants, leaving it open for the designated Judge to make a lawful determination.




                            Issues Involved:
                            1. Jurisdiction of the single Judge to pass an order under Article 215 of the Constitution of India.
                            2. Validity of the special appeal against the interim order.
                            3. Proper procedure for exercising contempt jurisdiction under Article 215 of the Constitution of India.

                            Detailed Analysis:

                            1. Jurisdiction of the Single Judge to Pass an Order under Article 215 of the Constitution of India:
                            The appellants contended that the learned single Judge had no jurisdiction to pass an order under Article 215 of the Constitution of India, as the determination regarding matters relating to contempt had not been assigned to him by the Chief Justice. The power to punish for contempt lies with the entire High Court, comprising the Chief Justice and other Judges, and this power must be exercised in accordance with the determination made by the Chief Justice. The Chief Justice has the prerogative to allocate judicial business, and no Judge can assume jurisdiction in a case unless assigned by the Chief Justice. This principle is supported by several precedents, including the cases of State v. Devi Dayal AIR1959All421 and State of Rajasthan v. Prakash Chand and others 1998CriLJ2012. The Division Bench concluded that the single Judge's order was without jurisdiction and void.

                            2. Validity of the Special Appeal Against the Interim Order:
                            The respondents argued that the special appeal was not maintainable as it was against an interim order. However, the Division Bench held that the order concerning the jurisdiction to entertain the contempt proceeding clearly falls within the definition of 'judgment' under Clause 10 of the letters patent and is accordingly appealable. The order affected the rights of the appellants and had the traits and trappings of finality. The Supreme Court in Shah Babulal Khimji v. Jayaben D. Kania and another [1982]1SCR187 provided a detailed analysis of what constitutes a 'judgment' for the purposes of appeal. The Division Bench concluded that the special appeal was maintainable.

                            3. Proper Procedure for Exercising Contempt Jurisdiction under Article 215 of the Constitution of India:
                            The respondents argued that the jurisdiction of the High Court to initiate proceedings under Article 215 of the Constitution of India cannot be taken away by any statutory provision or rules, including the Allahabad High Court Rules. The Division Bench agreed that the power to punish for contempt is inherent in the High Court as a Court of record. However, such power must be exercised following the procedure prescribed by law. The Chief Justice has the authority to allocate work, including contempt matters, to specific Judges. The Division Bench referred to the case of Dr. L. P. Misra v. State of U.P. 1998CriLJ4603, where the Supreme Court emphasized that jurisdiction under Article 215 must be exercised in accordance with the prescribed procedure. The Division Bench concluded that the single Judge's order was void as it was not within his assigned jurisdiction.

                            Conclusion:
                            The special appeal was allowed, and the impugned order passed by the learned single Judge was set aside. The matter was directed to be listed before the learned single Judge having determination to hear contempt matters within a week from the date of the judgment. The Division Bench clarified that they had not decided the issue of whether the appellants had violated the order passed by the Court, and this order would not preclude the Court having determination to take an appropriate decision in accordance with law.
                            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