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 :

        1991 (1) TMI 460 - 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

        Revisional jurisdiction under amended CPC and limited Article 226 review remain exceptional despite later contrary authority The U.P. amended Section 115 CPC was treated as creating separate and mutually exclusive revisional spheres for the High Court and the District Court, so ...
                        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.

                            Revisional jurisdiction under amended CPC and limited Article 226 review remain exceptional despite later contrary authority

                            The U.P. amended Section 115 CPC was treated as creating separate and mutually exclusive revisional spheres for the High Court and the District Court, so revision to the High Court remained barred in cases covered by the statutory valuation threshold. The later Supreme Court decision in Qamaruddin was not read as overruling the earlier Full Bench line because it did not notice the U.P. amendment or the controlling prior authorities. On Article 226, writ jurisdiction was described as exceptional: it is not ordinarily available against district court appellate or revisional orders, but may still lie where the impugned order violates fundamental legal principles and causes substantial injustice; mandamus against a private party requires a statutory public duty.




                            Issues: (i) Whether the later Supreme Court decision in Qamaruddin overruled or displaced the earlier line of authority holding that, under the U.P. amended Section 115 of the Code of Civil Procedure, 1908, revision to the High Court does not lie from an appellate or revisional order of the District Court in cases below the statutory valuation threshold; (ii) Whether an appellate order of the District Court, or an order passed by it in revision under the amended Section 115 of the Code of Civil Procedure, 1908, is amenable to writ jurisdiction under Article 226 of the Constitution of India.

                            Issue (i): Whether the later Supreme Court decision in Qamaruddin overruled or displaced the earlier line of authority holding that, under the U.P. amended Section 115 of the Code of Civil Procedure, 1908, revision to the High Court does not lie from an appellate or revisional order of the District Court in cases below the statutory valuation threshold.

                            Analysis: The amended Section 115 created distinct spheres of revisional jurisdiction for the High Court and the District Court. The earlier Full Bench view, as affirmed in later Supreme Court decisions, treated those spheres as mutually exclusive. The later decision in Qamaruddin was read as not having considered the U.P. amendment and the earlier binding authorities. A later decision by a co-equal bench does not automatically override an earlier decision where the later judgment does not notice the controlling statutory scheme or the prior authoritative rulings.

                            Conclusion: The later decision did not overrule the earlier Full Bench view, and revision to the High Court remained barred in the situation governed by the U.P. amendment.

                            Issue (ii): Whether an appellate order of the District Court, or an order passed by it in revision under the amended Section 115 of the Code of Civil Procedure, 1908, is amenable to writ jurisdiction under Article 226 of the Constitution of India.

                            Analysis: Ordinarily an interlocutory order in a civil suit is not to be tested under Article 226 where ordinary remedies are available. At the same time, the existence of a bar to revision does not exclude writ jurisdiction in every case. Where the impugned order reflects a violation of fundamental legal principles and causes substantial injustice, limited supervisory intervention may still be available within settled writ principles. A writ of mandamus cannot, however, be issued against a private individual unless a statutory public duty is shown.

                            Conclusion: The answer was qualified. Writ jurisdiction is not ordinarily available against such orders, but it is not wholly excluded where the impugned order violates fundamental legal principles and causes substantial injustice. On the facts, the petitions were not maintainable because no statutory duty on the respondents was shown.

                            Final Conclusion: The Court rejected the contention that the later Supreme Court decision displaced the established U.P. law on revision, and it confined Article 226 intervention to exceptional cases of legal violation and substantial injustice, while holding the present writ petitions not maintainable.

                            Ratio Decidendi: Where a special statutory scheme confers mutually exclusive revisional jurisdiction and a later co-equal decision does not notice the governing amendment or earlier binding authorities, the earlier line of authority is not treated as overruled; writ jurisdiction remains exceptional and cannot be used to obtain mandamus against a private party absent a statutory public duty.


                            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