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.
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 :

        1989 (1) TMI 366 - 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

        Section 8-B protection in Commission inquiries requires defence evidence first; premature cross-examination and prosecution cannot stand. A Commission of Inquiry may regulate the sequence of witness examination under the statute and rules, so no rigid order is mandatory. Section 8-B applies ...
                      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.

                          Section 8-B protection in Commission inquiries requires defence evidence first; premature cross-examination and prosecution cannot stand.

                          A Commission of Inquiry may regulate the sequence of witness examination under the statute and rules, so no rigid order is mandatory. Section 8-B applies in substance where the Commission itself contemplates inquiry into a person's conduct or where reputation may be prejudicially affected, even without a formal notice. A person so protected must first be allowed to lead defence evidence before being required for cross-examination, because early compulsion would defeat the statutory safeguard. Where refusal to testify is justified by that illegality, prosecution based on the refusal cannot stand and the resulting complaints and proceedings are liable to be quashed.




                          Issues: (i) whether the Committee was bound to follow any rigid sequence in examining witnesses; (ii) whether the petitioners were persons whose conduct was being inquired into or whose reputation was likely to be prejudicially affected so as to attract Section 8-B of the Commissions of Inquiry Act, 1952; (iii) whether the petitioners could be required to enter the witness box for cross-examination at the initial stage of the inquiry; (iv) whether the orders directing prosecution of the petitioners under Section 178 of the Indian Penal Code were legal and whether the consequential complaints and proceedings could survive.

                          Issue (i): whether the Committee was bound to follow any rigid sequence in examining witnesses.

                          Analysis: The inquiry under the Commissions of Inquiry Act permits the Committee to regulate its own procedure subject to the Act and the rules. The Court declined to prescribe any inflexible order of examination beyond the directions already indicated in its earlier order, leaving the Committee discretion in arranging witnesses in a manner consistent with the statutory framework.

                          Conclusion: The Committee was not required to follow any rigid sequence for examination of witnesses.

                          Issue (ii): whether the petitioners were persons whose conduct was being inquired into or whose reputation was likely to be prejudicially affected so as to attract Section 8-B of the Commissions of Inquiry Act, 1952.

                          Analysis: Section 8-B is attracted where the Commission considers it necessary to inquire into the conduct of a person or where the person's reputation is likely to be prejudicially affected. The Committee itself stated in its interim report that the conduct of the petitioners was to be examined. Once that position was expressly taken, statutory protection could not be denied merely because a formal notice had not been issued. The allegations and the terms of reference were such that the petitioners' reputation and service career were exposed to possible prejudice.

                          Conclusion: The petitioners fell within Section 8-B and were entitled to the protection available under that provision.

                          Issue (iii): whether the petitioners could be required to enter the witness box for cross-examination at the initial stage of the inquiry.

                          Analysis: A person covered by Section 8-B is entitled to a reasonable opportunity to produce evidence in defence and to cross-examine adverse witnesses under Section 8-C. Requiring such a person to be cross-examined before the adverse evidence had been led would defeat that statutory protection and make the right of cross-examination illusory. Since other witnesses were available to prove the incidents, there was no necessity to compel the petitioners to testify at the outset.

                          Conclusion: The Committee was not justified in calling the petitioners into the witness box for cross-examination at the very initial stage.

                          Issue (iv): whether the orders directing prosecution of the petitioners under Section 178 of the Indian Penal Code were legal and whether the consequential complaints and proceedings could survive.

                          Analysis: The petitioners refused to take oath because they maintained that, being covered by Section 8-B, they were entitled to be examined after the other side's evidence. That refusal had a valid legal justification. The Committee's insistence on immediate cross-examination was discriminatory in the circumstances, and the subsequent complaints under Section 178 of the Indian Penal Code were founded on that illegality. Once the foundation orders were invalid, the complaints, summons and further proceedings could not stand. The Court also held that, in the special facts, interference under Articles 32 and 142 of the Constitution was warranted.

                          Conclusion: The orders directing prosecution were illegal and the complaints and consequential criminal proceedings were liable to be quashed.

                          Final Conclusion: The petitioners succeeded on the substantive issues. The Committee's refusal to accord them the protection of Section 8-B, its direction to compel immediate cross-examination, and the resulting criminal complaints were all set aside, with the consequential proceedings quashed.

                          Ratio Decidendi: Where a Commission of Inquiry itself contemplates inquiry into a person's conduct or the likely prejudice to that person's reputation, Section 8-B protection attaches in substance and cannot be defeated by the absence of a formal notice; such a person must be given the statutory opportunity to lead defence evidence before being subjected to cross-examination, and a refusal to testify at the improper stage may constitute valid justification against prosecution under Section 178 of the Penal Code.


                          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