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>Board affirms judgment despite jury irregularities. Bias allegations dismissed. Excessive damages issue pending. Appeal dismissed for procedural reasons.</h1> The Board affirmed the judgment in favor of the plaintiff despite irregularities in jury formation, finding no proven prejudice. Allegations of bias and ... Directory and imperative provisions - revision of jury lists - coram non judice - requirement of proved prejudice to set aside verdict - impartiality and interest of jurorDirectory and imperative provisions - revision of jury lists - coram non judice - requirement of proved prejudice to set aside verdict - Effect of non-observance of statutory provisions for constituting and revising jury lists upon the validity of a jury trial. - HELD THAT: - The Court held that the elaborate statutory scheme for annual revision and formation of jury lists is intended to secure equal distribution of jury burden, effective and up-to-date lists, and to prevent packing. Nevertheless, where neglect by the sheriff resulted in use of an old but existent prothonotary list from which names were taken in proper rotation and the jurors actually sworn were qualified, such breaches do not ipso facto render the trial coram non judice. To treat every breach as nullifying verdicts would cause grave public inconvenience. Accordingly statutory provisions of this character may be treated as directory in effect, and where no prejudice to the party relying on the irregularity is shown the verdict will not be set aside. The court endorsed Monet J.'s approach that absence of proved prejudice is decisive, and that remedies such as new trials remain available where fair trial has not been had.Neglect to comply with the prescribed revision formalities did not automatically void the trial; absent proof of prejudice the verdict was not to be set aside.Impartiality and interest of juror - new trial for undisclosed interest - Whether the presence of a juror related to the plaintiff and alleged communications with jurors justified setting aside the verdict. - HELD THAT: - The judge who heard the witnesses found that the juror in question was not related by affinity in the sense alleged, and that, although familiar with the plaintiff as a ward of a relative, there was no proof of interest or bias sufficient to vitiate the trial. Allegations of communications were unsupported in light of testimony, and the appellants had opportunities during trial to pursue inquiries and challenges but did not establish prejudice. The Court of Review adopted those factual findings, and the Board declined to disturb them absent a very strong contrary case.The findings of no disqualifying interest or prejudicial communications stand; the verdict was not set aside on these grounds.Procedure for setting aside judgment - requetes civiles and interlocutory appeals - Whether the proceeding in the nature of a requete civile was the correct procedural form and whether interlocutory orders below required interference. - HELD THAT: - The Board observed that questions of local practice in Quebec Courts are best left to those Courts and noted that the particular rulings on form were not properly open to challenge in this appeal; in any event the substantive petition failed on proof. Accordingly it was unnecessary for the Board to express a definitive opinion on procedural form, and there was no ground to interfere with interlocutory orders as to costs.No intervention on questions of form; the requete civile failed on its merits and interlocutory orders were left undisturbed.Final Conclusion: The appeal is dismissed; the judgment for the plaintiff is upheld and the lower courts' factual findings and dispositive legal conclusions as to lack of proved prejudice and absence of juror disqualification are affirmed, with costs to the respondent. Issues Involved:1. Constitution and jurisdiction of the jury.2. Alleged bias and improper communication with jurors.3. Excessiveness of damages awarded.4. Proper procedure for setting aside the judgment.5. Validity of the jury list and statutory compliance.Detailed Analysis:1. Constitution and Jurisdiction of the Jury:The appellants contended that the jury was not duly constituted and was without jurisdiction, citing irregularities in the jury panel's formation. Specifically, they argued that the jury list was not revised as required by the Revised Statutes of Quebec, which prescribe detailed procedures for the annual revision of jury lists. The Superior Court, sitting as the Court of Review, upheld the judgment in favor of the plaintiff despite these claims. Monet J. found that while there were breaches in the statutory provisions, the appellants did not prove any prejudice suffered as a result. The Board agreed, emphasizing that the neglect of statutory provisions, though serious, did not render the trial null and void, especially since the prothonotary used an existing list and the names were taken in proper rotation.2. Alleged Bias and Improper Communication with Jurors:The appellants alleged that one juror, Hector Barsalou, was related to the plaintiff and that there were improper communications between the plaintiff, his relatives, and the jurors. The judge found that Hector Barsalou was not related by affinity to the plaintiff and that any acquaintance did not amount to bias. The claim of improper communications was also dismissed as it was not substantiated by credible evidence. The Court of Review adopted these findings, and the Board saw no reason to differ from the judge who heard the witnesses directly.3. Excessiveness of Damages Awarded:The issue of whether the damages awarded were excessive was not decided in this appeal but was pending the decision of this appeal. The Board did not address this issue in detail as it was standing over.4. Proper Procedure for Setting Aside the Judgment:The appellants used a 'requete civile' to seek the revocation of the judgment, which was initially dismissed by Beaudin J. for being an improper procedure. However, the Court of King's Bench allowed the appeal and remitted the case to the Superior Court for proof and hearing. Monet J. dismissed the petition on the merits, and the Court of Review affirmed this decision. The Board noted that the decision of the King's Bench on the procedural appropriateness of the 'requete civile' was not appealed, and thus it was not open for reconsideration. The Board also refrained from expressing an opinion on procedural matters specific to Quebec courts unless necessary.5. Validity of the Jury List and Statutory Compliance:The appellants argued that the trial was coram non judice due to the use of an outdated jury list, which was not revised as required by law. The Board considered the principles of statutory interpretation, noting that provisions related to public duties are often deemed directory rather than imperative, especially when non-compliance does not cause prejudice. The Board held that the neglect of the sheriff's duties did not invalidate the jury list, as the prothonotary used an existing list, and the names were taken in proper order. The Board emphasized that holding all jury trials null and void due to such neglect would cause significant public inconvenience and injustice.Conclusion:The Board concluded that the appellants failed to demonstrate any prejudice resulting from the alleged irregularities and affirmed the judgment of Monet J. The appeal was dismissed with costs, and the Board saw no reason to interfere with the interlocutory orders regarding costs.

        Topics

        ActsIncome Tax
        No Records Found