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

        whatsappJoin Channel
        Showing Results for : Reset Filters
        Case ID :

        1938 (12) TMI 17 - 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

        Construction of hat land agreement adjusted profit shares after acquisition, while Order 41 Rule 33 could not be used without cross-objection. Order 41 Rule 33 CPC was explained as wide but not available to a respondent, without appeal or cross-objection, to attack a finding in a way that would ...
                        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.

                              Construction of hat land agreement adjusted profit shares after acquisition, while Order 41 Rule 33 could not be used without cross-objection.

                              Order 41 Rule 33 CPC was explained as wide but not available to a respondent, without appeal or cross-objection, to attack a finding in a way that would undermine the decree under challenge. The agreement governing the hat lands was construed as a whole, and the original half-share arrangement was treated as having rested on substantially equal acreage of the two tarafs. Because part of the land had been acquired and the instrument did not provide for that contingency, the profit shares were adjusted to reflect the land remaining in the hat rather than preserve the original equal division. The stated result was a 2/5ths share for the plaintiffs and 3/5ths for the defendants.




                              Issues: (i) Whether a respondent, without filing an appeal or cross-objection, could invoke Order 41 Rule 33 of the Code of Civil Procedure to assail a finding forming the basis of the decree under challenge. (ii) Whether, on a true construction of the agreement governing the hat lands, the plaintiffs were entitled to continue with a half share in the profits after part of their taraf had gone out of the hat by acquisition, or only to a share proportionate to the land remaining in the hat.

                              Issue (i): Whether a respondent, without filing an appeal or cross-objection, could invoke Order 41 Rule 33 of the Code of Civil Procedure to assail a finding forming the basis of the decree under challenge.

                              Analysis: Order 41 Rule 33 was held to be wide, but not available to a respondent for attacking a finding in a manner that would destroy, in whole or in part, the decree obtained by the appellant, when no appeal or cross-objection had been filed by the respondent. The rule was treated as operating where appellate interference is required to adjust relief after modification of the decree at the instance of the appellant, not as a device for a respondent to undermine the foundation of the decree while seeking to preserve it.

                              Conclusion: The respondents were not entitled, without cross-objection or appeal, to challenge the finding that the agreement was binding.

                              Issue (ii): Whether, on a true construction of the agreement governing the hat lands, the plaintiffs were entitled to continue with a half share in the profits after part of their taraf had gone out of the hat by acquisition, or only to a share proportionate to the land remaining in the hat.

                              Analysis: The agreement was construed as a whole. Its recitals and operative clauses showed that the half-and-half division of profits had been fixed because the lands of the two tarafs included in the hat were then substantially equal in area. The document made no express provision for the contingency of acquisition or loss of part of the hat lands. In that situation, the intention gathered from the instrument required the original equal division to yield to the altered acreage remaining in the hat, so that the shares would correspond to the respective areas still represented in the hat after acquisition. That construction also avoided an unreasonable result under which the plaintiffs would retain a half share of the profits while also taking the entire benefit of compensation for acquired land.

                              Conclusion: The plaintiffs were entitled only to a 2/5ths share and the defendants to the remaining 3/5ths share in the profits of the hat.

                              Final Conclusion: The decree was affirmed in substance with modification as to the proportion of shares, and the appeal failed.

                              Ratio Decidendi: An appellate court will construe the governing instrument as a whole and, where the original basis of an equal division of profits has been altered by acquisition of part of the subject land, the contractual shares will be adjusted in proportion to the land remaining unless the instrument provides otherwise; a respondent cannot use Order 41 Rule 33 to attack the foundation of the decree without appeal or cross-objection.


                              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