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
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>High Court's Summary Dismissal Criticized by Supreme Court, Emphasizes Need for Reasoned Orders</h1> The Supreme Court criticized the High Court's summary dismissal of a petition challenging reversion from Police Inspector to Sub-Inspector, emphasizing ... Summary dismissal without reasons - Duty of courts to pass reasoned orders - Article 136 special leave to appeal - Article 311(2) protection against punishment without inquiry - Remand for fresh considerationSummary dismissal without reasons - Duty of courts to pass reasoned orders - Article 136 special leave to appeal - Validity of the High Court's summary dismissal of the writ petition by a laconic order of 'rejected' without brief reasons - HELD THAT: - The Supreme Court held that the High Court's outright dismissal of the writ petition in limine by the single word 'rejected' was unsustainable. High Courts and tribunals exercising judicial or quasi judicial functions must give brief reasons when summarily disposing of petitions so that the thought process and grounds for rejection are apparent. A short statement of the contentions urged and why they cannot prevail aids appellate scrutiny, conserves the Supreme Court's time, and is a hallmark of disciplined judicial process. The Court recognised the practical difficulties faced by High Courts in drafting long orders but insisted that a succinct rationale is nonetheless necessary when substantial or arguable questions are raised.The summary dismissal was set aside; the High Court was directed to admit and decide the petition on merits.Article 311(2) protection against punishment without inquiry - Remand for fresh consideration - Whether the order reverting the petitioner from Offg. Police Inspector to Sub Inspector was punishment in violation of Article 311(2) of the Constitution - HELD THAT: - The Supreme Court expressly refrained from deciding whether the reversion amounted to punishment attracting the protection of Article 311(2). The contested factual and legal issues arising from the Selection Board's recommendation and adverse entries in the Annual Confidential Reports required consideration on merits. Because the High Court had not considered these contentions and had dismissed the petition summarily, the matter was remitted for full adjudication. The High Court was directed to admit the writ petition to its file and dispose of it in accordance with law upon hearing the parties and examining the material and contentions anew.Issue not decided on merits by the Supreme Court and remitted to the High Court for fresh consideration and disposal in accordance with law.Final Conclusion: Special leave granted; the High Court's summary dismissal set aside and the writ petition directed to be admitted and disposed of on merits; matter remitted to the High Court for fresh consideration of whether the reversion offended Article 311(2); petitioner awarded costs quantified at Rs. 1,000. Issues:1. Challenge against reversion from Police Inspector to Sub-Inspector violating Art. 311(2) of the Constitution.2. Dismissal of Writ Petition in limine without proper consideration by the High Court.3. Lack of reasoned orders by High Courts in dismissing petitions under Art. 226 or 227 summarily.Detailed Analysis:1. The petitioner filed a petition challenging his reversion from Offg. Police Inspector to Sub-Inspector, claiming it violated Art. 311(2) of the Constitution. The reversion was based on adverse Annual Confidential Reports for 1982 and 1983, alleging the petitioner was unfit for service due to heavy drinking and being physically unfit. The petitioner contended the adverse remarks were baseless and made a detailed representation against the reversion, which was dismissed by the High Court without proper consideration. The Supreme Court refrained from deciding if the reversion was punitive but criticized the High Court's summary dismissal, stating it should have entertained the arguable question raised by the petitioner.2. The High Court's dismissal of the Writ Petition in limine was criticized by the Supreme Court for lacking proper reasoning and consideration. The Supreme Court emphasized that High Courts have a duty to pass reasoned orders, especially when substantial questions are raised in Writ Petitions. The Supreme Court expressed concern over the growing tendency of High Courts to dismiss petitions summarily without providing adequate justification, urging for brief statements of reasons to facilitate a quick and satisfactory disposal of cases. In this case, the Supreme Court granted special leave, set aside the High Court's order of summary dismissal, and directed the High Court to admit the Writ Petition for proper consideration.3. The Supreme Court highlighted the importance of High Courts providing brief statements of reasons when dismissing petitions summarily under Art. 226 or 227 of the Constitution. Emphasizing the need for disciplined judicial processes, the Supreme Court urged High Courts to follow the law laid down by the Supreme Court and provide concise reasoning even in summary dismissals. The lack of brief statements of reasons hinders the understanding of decisions and complicates the review process. The Supreme Court granted costs to the petitioner and stressed the significance of reasoned orders in maintaining the integrity of the judicial system.

        Topics

        ActsIncome Tax
        No Records Found