Just a moment...

βœ•
Top
Help
πŸš€ New: Section-Wise Filter βœ•

1. Search Case laws by Section / Act / Rule β€” now available beyond Income Tax. GST and Other Laws Available

2. New: β€œIn Favour Of” filter added in Case Laws.

Try both these filters in Case Laws β†’

×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedbackβœ•

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 βœ•
  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
β•³
Add to...
You have not created any category. Kindly create one to bookmark this item!
βœ•
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close βœ•
🔎 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
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 statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----

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 rules in favor of appellant society, dismisses respondents' appeals. Land Grabbing Case decision overturned.</h1> The Supreme Court allowed the appeals filed by the appellant society and dismissed the appeals filed by the respondents. The High Court's decision not to ... Principles of Res-Judicata or constructive res-judicata - filing of LGC - mixed question of law and fact or not - Whether the High Court is justified in not quashing the proceedings in LGC No.44/2000, when the Special Court ex-facie lacks jurisdiction over the subject matter in the instant case in the light of principles of res- judicata? HELD THAT:- The doctrine of res judicata is a wholesome one which is applicable not merely to matters governed by the provisions of the Code of Civil Procedure but to all litigations - The question of res-judicata is not res integra to our judicial system. The rule of res judicata while founded on ancient precedent is dictated by a wisdom which is for all time and that the application of the rule by the Courts should be influenced by no technical considerations of form, but by matter of substance within the limits allowed by law. It may be true that the Court at initial stage may not enter into the merit of the matter. Its opinion in the nature of things would be a prima facie one. But the Court must also consider that the analogy of res-judicata or of the technical rules of civil procedure is, in cases like the present one, appropriate and the Courts are expected to administer the law so as to effectuate its underlying object. Court shall also bear in mind that the basic character of this principle is public policy and preventive as to give finality to the decision of the Court of competent jurisdiction and prevent further litigation. The matter in issue in the pending suit before the learned Special Court in LGC No.44/2000 and previous decided suits is not merely identical but very same. Other ingredients of the principle of res- judicata are also fulfilled. Moreover, once identity of the property and the title thereof is finally adjudicated in CCCA No.14/1972, holding that land is situated in Survey No.129/68 Paiki, it operates as res judicata. The inevitable conclusion is that both the Special Court and the High Court have committed error in not appreciating the fact that orders, judgments and decrees passed in previously decided land grabbing cases have attained finality, wherein it was reiterated many a times that the appellant society i.e. M/s. Kaushik Coop. Building Society is the owner of the suit property which is comprised of Survey No.129/68 and not in Survey No.129/51 or 129/52 (which has been re-numbered as 327) - the approach of the High Court in the impugned order seems to be erroneous. The question is answered in negative - the appeals filed by the appellant society are hereby allowed. Issues Involved:1. Whether the Special Court committed any illegality in taking cognizance of the case under Section 8(1) of the A.P. Land Grabbing (Prohibition) Act, 1982.2. Whether the Land Grabbing Case (LGC) pending before the Special Court is liable to be rejected based on principles of res judicata.Detailed Analysis:1. Illegality in Taking Cognizance by the Special Court:The High Court had framed the issue of whether the Special Court committed any illegality in taking cognizance of the case under Section 8(1) of the A.P. Land Grabbing (Prohibition) Act, 1982. The High Court answered this in the negative, observing that the trial had already been completed except for the cross-examination of the Mandal Revenue Officer. It was noted that whether the filing of LGC is barred by res judicata or constructive res judicata is a mixed question of law and fact, which can be decided only on appreciation of evidence.2. Maintainability of LGC and Principles of Res Judicata:The Supreme Court scrutinized whether the High Court was justified in not quashing the proceedings in LGC No.44/2000, considering the principles of res judicata. The doctrine of res judicata, as observed, is applicable to all litigations to achieve finality in litigation and prevent vexation over the same matter.The conditions to constitute res judicata were reiterated: (1) the litigating parties must be the same; (2) the subject-matter of the suit must be identical; (3) the matter must be finally decided between the parties; and (4) the suit must be decided by a court of competent jurisdiction. The Court emphasized that the identity of the property and the title thereof had been finally adjudicated in CCCA No.14/1972, holding that the land is situated in Survey No.129/68 Paiki, which operates as res judicata.Arguments of the Parties:- Appellant Society: Argued that the identity of the suit property has been settled in more than one legal proceeding, which have attained finality. They contended that the impugned judgment does not warrant interference as the Special Court had gone into the evidence produced by the respective parties.- Respondents: Contended that the principle of res judicata cannot be applied as the respondent society is a bona fide purchaser of the scheduled property. They argued that the findings in previous suits do not have force against the legal heirs of Abdul Bashisht and Abdul Rub. They relied on several judgments to support their claim that res judicata should not apply when the matter in issue is substantially different from previous proceedings.Conclusion:The Supreme Court concluded that the matter in issue in the pending suit before the Special Court in LGC No.44/2000 and previously decided suits is not merely identical but the very same. The Court held that the orders, judgments, and decrees passed in previously decided land grabbing cases, which had attained finality, reiterated that the appellant society is the owner of the suit property in Survey No.129/68 and not in Survey No.129/51 or 129/52 (re-numbered as 327). Thus, the High Court's approach in the impugned order was erroneous.Final Judgment:The appeals filed by the appellant society were allowed, and the appeals filed by the respondents were dismissed. Consequently, the impugned judgment passed by the High Court and the order passed by the Special Court in I.A. No.585/2007 and I.A. No.216/2010 in LGC No.44/2000 were quashed and set aside. The Contempt Petition (Civil) No.118 of 2013 in SLP(C) No.26140 of 2011 filed by the respondents was also dismissed. There was no order as to costs.

        Topics

        ActsIncome Tax
        No Records Found